Taxation

Providing for a decreased gallonage tax on beer and cereal malt beverages that are produced and packaged within the United States.

Senate Substitute for HB 2745 by Committee on Assessment and Taxation - Providing a protest petition to contest certain increases in property tax revenues and continuing reimbursements from the taxpayer notification costs fund for an additional five years.

Requiring a county appraiser to adjust the value of residential and commercial property upon final determination or obtain a fee simple appraisal if the appraised value exceeds 5% increase over three years.

Providing that leased ground owned by a county-recognized community land trust shall be considered as a factor in determining fair market value for property tax purposes.

House Substitute for SB 51 by Committee on Legislative Modernization - Authorizing the chief information security officer to receive audit reports, updating statutes related to services provided by the chief information technology officer and authorizing the office of information technology services to provide certain services to political subdivisions and hospitals.

Providing an income tax credit for the retail sale of higher ethanol blends of fuel and discontinuing the income tax credit for qualified alternative-fueled motor vehicle property or fueling station expenditures.

Proposing to amend the constitution of the state of Kansas by revising article 11 by establishing the freedom from taxes fund, establishing the Kansas citizens freedom review board, authorizing the board to review tax exemptions and approve or eliminate such exemptions and eliminating the motor vehicle property taxes and fees, state-mandated and state-imposed property taxes and state-imposed income and privilege taxes.

Providing a sales tax exemption for certain purchases by O'Connell children's shelter, inc.

Enacting the health care sharing ministries tax deduction act to provide a subtraction modification for qualified health care sharing expenses paid by a qualified individual and certain qualified health care shares received by a qualified individual.

Decreasing the rate of ad valorem tax imposed by a school district.

Providing a sales tax exemption for charitable organizations and requiring a fee for registration.

Repealing or discontinuing certain income tax credit incentives, extending the income tax credit for angel investors and aviation-related employment and providing expanded options in the high performance tax credit program for tax credit transfers and wage requirements for rural businesses.

Extending the tax credit for certain contributions to community colleges and technical colleges for capital improvements, deferred maintenance or the purchase of technology or equipment.

Establishing the veterans' valor property tax relief act providing an income tax credit or refund for eligible individuals.

Establishing the Kansas legal tender act and providing for an income tax subtraction modification for sales of specie.

Requiring the director of property valuation to conduct a review or audit of the appraisal and apportionment of the valuation of the property of any public utility whose total appraised value of property of such public utility in this state decreased more than 5%.

Providing countywide retailers' sales tax authority for Labette county for the purpose of providing financial support to fire departments located in the county.

Approving an election held by Ellsworth county to impose countywide retailers' sales tax for the purpose of financing the costs of construction, equipping and furnishing of a law enforcement center and courthouse improvements.

Providing a sales tax exemption for purchases made by radical life inc.

Providing that countywide retailers' sales tax is apportioned based on tangible property tax levies remain unchanged until December 31, 2026.

Substitute for HB 2234 by Committee on Taxation - Providing a sales tax exemption for purchases made by Junction City main street, inc.

Providing a property tax exemption for real property owned by a not-for-profit organization and used to provide affordable housing.

Providing that future income and privilege tax rate decreases be contingent on exceeding tax receipt revenues.

Decreasing the rate of ad valorem tax imposed by a school district and providing for certain transfers to the state school district finance fund.

Providing for a sales tax exemption for non-profit organizations serving students of United States military academies, alumni of such academies and families of students and alumni of such academies.

Providing for a three-year exemption from severance tax for new oil and gas wells.

Substitute for HB 2081 by Committee on Taxation - Providing a sales tax exemption for community pharmacies serving medically underserved individuals and families.

Providing a sales tax exemption for purchases and sales made by the friends of cedar crest association.

Enacting the Kansas rural business growth program act, providing a premium tax credit to incentivize capital investment in rural areas and establishing a program to be administered by the secretary of commerce for the purpose of incentivizing such investment.

Providing tax exemption eligibility for commercial and industrial machinery and equipment that is currently ineligible for tax exemption due to such equipment being acquired or transported into this state on or before June 30, 2006.

Imposing property tax on used motor vehicles following the 12th month in which a used vehicle was purchased or acquired.

Enacting the health care sharing ministries tax deduction act to provide a subtraction modification for qualified health care sharing expenses paid by a qualified individual and certain qualified health care shares received by a qualified individual.

Increasing the extent of property tax exemption from the statewide school levy for residential property.

Increasing the household income and appraised value thresholds for eligibility of seniors and disabled veterans.

Proposing to amend the constitution of the state of Kansas to provide that property tax exemptions be approved by the electors of the state.

Providing the authority for counties and cities to levy an additional liquor enforcement tax for property tax reduction.

Increasing the eligible credit amount for the earned income tax credit.

Providing a sales tax exemption for purchases made to establish and maintain Kansas war memorials and providing a property tax exemption for property with Kansas war memorials.

Removing the presumption that leased land shall be classified as land devoted to agricultural use for property tax purposes.

Providing countywide retailers' sales tax authority for Labette county for the purpose of providing financial support to fire departments located in the county.

Providing for the qualifications of regular and provisional appraisers and allowing for the appointment of such appraisers to serve as county appraisers.

Requiring the director of property valuation to conduct a review or audit of the appraisal and apportionment of the valuation of the property of any public utility when the total appraised value of property of such public utility in this state decreased more than 5% and a governmental body requests such review or audit.

Requiring the approval of property tax levies and bond issuances by elected bodies or electors.

Providing an excise tax on large employers for certain federal benefits paid to employees.

Providing countywide retailers' sales tax authority for Finney, Pawnee, Seward and Jackson counties, providing that countywide retailers' sales tax apportionment based on tangible property tax levies remain unchanged until December 31, 2026, and excluding exempt sales of certain custom meat processing services from sales tax exemption certificate requirements.

Senate Substitute for HB 2125 by Committee on Assessment and Taxation - Modifying the deadline for mailing property tax statements to taxpayers and the deadline for governing bodies to certify the amount of property tax to be levied to the county clerk, providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget, modifying the content requirements of the revenue neutral rate hearing notice for property tax purposes, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for county clerks for calendar years 2025 and 2026, prohibiting a filing fee when a previous appeal remains pending before the board of tax appeals and authorizing the continuation of the 20-mill statewide property tax levy for schools.

Providing for different credit percentages for the tax credit for expenditures for the restoration and preservation of historic structures based on city populations and the amount of the expenditures.

Discontinuing the state property tax levies for the Kansas educational building fund and the state institutions building fund and providing for financing therefor from the state general fund.

Providing that future personal and corporate income tax rate and privilege tax rate decreases be contingent on exceeding tax receipt revenues.

Extending the time period for eligibility for the loan repayment program and the income tax credit for rural opportunity zones, adding down payment assistance and child care reimbursement as program benefit options and expanding eligibility for the income tax credit.

Discontinuing the imposition of sales tax on certain cable services.

Enacting the Kansas film and digital media industry production development act, providing a tax credit and sales tax exemption to incentivize film, video and digital media production in Kansas, establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas and requiring the secretary of commerce to issue reports to the legislature regarding the program.

Providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

Providing a property tax exemption for new energy storage systems and excluding new energy storage systems from the commercial and industrial machinery and equipment exemption.

Providing a sales tax exemption for purchases by not-for-profit corporations operating a community theater.

Establishing the property tax use value for residential real property, real property used for commercial and industrial purposes and mobile homes used for residential purposes.

Providing funding for STAR bond districts to replace lost food sales tax revenue.

Providing for approval by the department of wildlife and parks for qualified program or management plans to qualify for the nongame and endangered species habitat credit.

Allowing an itemized deduction for certain wagering losses for individual income tax purposes.

Increasing the extent of property tax exemption from the statewide school levy for residential property.

Disqualifying from the carbon dioxide capture and sequestration property tax exemption and the income tax accelerated depreciation deduction if machinery and equipment are used to inject animal manure into the ground.

Enacting the Kansas film and digital media industry production development act, providing a tax credit and sales tax exemption to incentivize film, video and digital media production in Kansas, establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas and requiring the secretary of commerce to issue reports to the legislature regarding the program.

Expanding the current sales tax exemption for purchases by domestic violence shelters to domestic and sexual violence programs.

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

Providing for a property tax exemption for one motor vehicle for firefighters.

Restricting residential homestead property taxes to not more than the established base year for those individual 65 years of age and older.

Providing a sales tax exemption for feminine hygiene products and diapers.

Establishing a feminine hygiene product grant program and grant fund to award moneys to qualifying title I schools to provide feminine hygiene products to students at no cost.

Providing for an increased amount of income for eligibility of individuals for the selective assistance for effective senior relief income tax credit.

Continuing the reimbursement from the taxpayer notification costs fund for printing and postage costs of county clerks through calendar year 2029.

Allowing an itemized deduction for certain unreimbursed employee business expenses.

Establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities, increasing the tax credit amount for adoption expenses and making the credit refundable and providing a sales tax exemption for pregnancy resource centers and residential maternity facilities.

Extending the time period for the single city port authority income tax credit.

Substitute for SB 60 by Committee on Assessment and Taxation - Providing sales tax exemptions for custom meat processing services, purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, certain purchases and sales by the Johnson county Christmas bureau association, certain purchases by doorstep inc., exploration place, inc. and Kansas children's discovery center, inc. and sales of menstrual discharge collection devices and diapers and establishing an annual sales tax holiday exempting certain sales of school supplies, computers and clothing.

Excluding internal revenue code section 1031 exchange, build-to-suit and sale-leaseback arrangement transactions as indicators of fair market value for property tax valuation purposes.

Providing for an increased amount of income tax credit for individuals of certain ages for the selective assistance for effective senior relief credit and setting the maximum amount or credit.

Clarifying the determination of taxable income and providing for the passing through of tax credits to electing pass-through entity owners for purposes of the salt parity act.

Providing countywide retailers' sales tax authority for Marshall county for the purpose of financing the costs of constructing or remodeling and furnishing a jail facility.

Increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the normal rate of privilege tax, increasing the household and dependent care expenses income tax credit amount, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction, providing for an annual sales tax holiday for certain sales of school supplies, computers and clothing, providing sales tax exemptions for children's diapers and feminine hygiene products and reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.

Senate Substitute for HB 2819 by Committee on Assessment and Taxation - Providing a sales tax exemption for exploration place, inc.

Providing for the preceptor income tax incentive act, establishing an income tax credit for physicians and physician assistants that serve as a community-based faculty preceptor by providing personalized instruction, training and supervision for students.

Providing for full transferability of tax credits for investments in certain qualified business facilities.

Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases by contractors for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.

Providing an income tax credit for the sale and distribution of ethanol blends for motor vehicle fuels.

Providing a sales tax exemption for period products, diapers and incontinence products.

Enacting the adoption savings account act, allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act.

Providing for an increased amount of income tax credit for individuals of certain ages for the selective assistance for effective senior relief credit and setting the maximum amount or credit.

Authorizing cities to propose an earnings tax for ballot question.

Modifying deadlines for mailing property tax statements to taxpayers and certification of tax levies to the director of property valuation to earlier than current deadlines and providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget.

Providing a sales tax exemption for registered charitable organizations.

Establishing a property tax exemption for disabled veterans.

Substitute for HB 2609 by Committee on Taxation - Providing a property tax exemption for new electric generation facilities and new pollution control devices and additions constructed or installed at electric generation facilities and discontinuing property tax exemptions for certain existing electric generation facilities.

Imposing sales and compensating use tax on digital property and subscription services and providing for the decrease in sales and compensating use tax rates in certain circumstances.

Requiring certain libraries that have budgets approved by taxing subdivisions to be subject to the revenue neutral rate independent of the taxing subdivision.

Excluding from sales taxation services for installing or applying tangible personal property for the reconstruction, restoration, remodeling, renovation, repair or replacement of a building or facility.

Restricting residential homestead property taxes to not more than the established base year amount for individuals 65 years of age and older.

Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces.

Reducing the state rate for sales and use taxes for sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

Increasing the extent of property tax exemption from the statewide school levy for residential property to $100,000 of such property's appraised valuation.

Making and concerning appropriations for FY 23 and FY 24 for the department of administration for an income tax rebate to certain Kansas resident taxpayers.

Extending the period of time to file for property tax homestead claims.

Increasing the income tax credit amount for adoption expenses and making the credit refundable and increasing the income tax credit amount for household and dependent care expenses.

Providing for exemptions from property tax and sales tax for certain businesses competing against governmental entities.

House Substitute for SB 127 by Committee on Taxation - Reducing penalties for the late filing of or the failure to file property tax statements listing property for assessment and the discovery of escaped property and reporting changes after initial statement, decreasing the penalties for failing to timely remit withholding income taxes of employees by employers and providing a sales tax exemption for sales of property and services used in the provision of communications services.

Excluding manufacturers' coupons from the sales or selling price for sales tax purposes.

Providing for additional income tax rate brackets.

Exempting all social security benefits from Kansas income tax, providing income tax subtraction modifications for retirement plan amounts, federal work opportunity tax credit and employee retention credit disallowances and the carryforward of certain net operating losses, increasing the Kansas standard deduction by a cost-of-living adjustment and excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased homestead property tax refund claims.

Decreasing the sales and use tax rate, establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.

Crediting tax revenue generated from wagers made on historical horse races to the horse breeding development fund and the horse fair racing benefit fund.

Establishing a refundable income, privilege and premium tax credit for direct payments made by employers to student loans on behalf of a qualified employee.

Establishing an income tax credit for expenses incurred for the care of cats and dogs.

Senate Substitute for HB 2416 by Committee on Assessment and Taxation - Enacting the adoption savings account act, allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act.

Increasing the taxable income amounts by a cost-of-living adjustment for determining Kansas income tax owed.

Proposing to amend the constitution of the state of Kansas to decrease the assessed value for real property used for residential purposes to 9%.

Providing for transfers to the local ad valorem tax reduction fund.

Senate Substitute for HB 2317 by Committee on Assessment and Taxation - Providing a sales tax exemption for sales of over-the-counter drugs.

Decreasing the state rate for sales and compensating use tax to 6.15%.

Providing a sales tax exemption for purchases made by Kansas suicide prevention HQ, inc.

Exempting all social security benefits from Kansas income tax.

Amending the definition of land devoted to agricultural use for property tax purposes to include properties used as part of registered agritourism activities.

Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 180 days.

Eliminating the annual cap on tax credits for restoration and preservation of certain commercial structures under the historic Kansas act.

Establishing a five-year property tax exemption for city, county and township property used for business incubator purposes.

Allowing an itemized deduction for certain wagering losses for individual income tax purposes.

Establishing a property tax exemption for retired and disabled veterans.

Authorizing disabled veterans to receive a sales tax exemption for the purchase of up to two motor vehicles.

Providing a sales tax exemption for sales of over-the-counter drugs.

Establishing a state tax credit for family caregivers of disabled veterans.

Creating the Arkansas city area public library district act and the Udall area public library district act, requiring an election for the creation of such district and authorizing unified school districts No. 470 and 463 to levy a tax on behalf of such library district.

Providing for sales tax exemption for hygiene products.

Providing an income tax subtraction modification for sales of property subject to eminent domain.

Authorizing taxing subdivisions to send notices required to exceed the revenue neutral rate if the county clerk fails to send such notice and providing for reimbursement of printing and postage costs.

Allowing single sales factor apportionment of business income for certain taxpayers.

Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund, altering the calculation for STAR bond districts and discontinuing the food sales income tax credit.

Providing a sales tax exemption for sales of property and services used in the provision of communications services and a deduction from sales or compensating use tax when selling and buying different motor vehicles within 90 days.

Providing an income tax rate of 5% for individuals and corporations, decreasing the surtax for entities subject to the privilege tax and providing that future income tax rate decreases be contingent on exceeding revenue estimates.

Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.

Providing for sales tax exemption for feminine hygiene products and diapers.

Enacting the adoption savings account act allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act, increasing the income tax credit amount for adoption expenses, establishing an income, privilege and premium tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities and providing for a sales tax exemption for purchases by pregnancy resource centers and residential maternity facilities.

Reducing penalties for the late filing of and the failure to file personal property renditions and the discovery of escaped personal property, requiring filing only an initial statement with county appraiser for personal property, decreasing the penalties for failing to timely remit withholding income taxes of employees by employers, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for county clerks for calendar year 2024, modifying and prescribing the contents of the revenue neutral rate public hearing notice, providing two prior years' values on the annual valuation notice, allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes, discontinuing the prohibition of paying taxes under protest after a valuation notice appeal, accounting for adverse influences in the valuation of agricultural land, including properties used for registered agritourism activities as land devoted to agricultural use for purposes of classification, providing a property tax exemption for certain business property operated in competition with property owned or operated by a governmental entity, providing income tax subtraction modifications to permit the carryforward of certain net operating losses for individuals and for the federal work opportunity tax credit and the employee retention credit disallowances, increasing the tax credit amount for adoption expenses and making the credit refundable, increasing the amount of income tax credits available for purchases under the disability employment act from qualified vendors, continuing in existence such credits beyond tax year 2023 and defining qualifying vendors and eligible employees, establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities, clarifying the determination of taxable income of an electing pass-through entity and providing for the passing through of tax credits to electing pass-through entity owners for purposes of the salt parity act, excluding social security payments from household income and expanding eligibility for seniors and disabled veterans related to increased property tax homestead refund claims, providing a sales tax exemption for sales of property and services used in the provision of communications services and excluding manufacturers' coupons from the sales or selling price.

House Substitute for SB 169 by Committee on Taxation - providing an income tax rate of 5.15% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on January 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.

Enacting the Kansas film production industry act, providing a tax credit and a sales tax exemption to incentivize film, video and digital production in Kansas and establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas.

Urging the adoption of the conclusions and recommendations of the 2021 Special Committee on Taxation regarding the fiscal future of Kansas.

Discontinuing an Atchison County countywide retailers' sales tax and allowing counties to decide whether to apportion revenue between the county and cities located in the county.

Providing three years of income tax incentives to new businesses, requiring the secretary of administration to submit a report to the legislature concerning contracts awarded to new businesses and establishing the office of entrepreneurship within the department of commerce.

Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees.

Establishing a property tax exemption for 50% of the first $200,000 in assessed value of homesteads of individuals 65 years of age and older and establishing the property tax refund fund.

Establishing a tax credit for contributions to a nonprofit organization for the purpose of installing qualified accessibility modification projects.

Excluding the required 20 mills for school districts from the notice and public hearing requirements to exceed the revenue neutral rate for property tax purposes.

Providing that the telecommunications machinery and equipment property tax exemption includes inventory and work-in-progress machinery and equipment.

Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.

Providing a sales tax exemption for area agencies on aging.

Validating the election held on November 2, 2021, to approve a retailers' sales tax levy by the city of Latham.

Establishing a five-year property tax exemption for city, county and township property used for business incubator purposes in counties with a population of 40,000 or less.

Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 180 days.

Providing a Kansas income tax subtraction modification for contributions to the board of pharmacy as a donation, gift or bequest supporting the prescription monitoring program.

Providing for a refund of sales and compensating use taxes paid on sales of property used in video, internet access and telecommunications services.

Providing sales tax authority for Wilson county.

Establishing certain requirements for property classified for residential purposes and land devoted to agricultural use.

Providing for a sales tax exemption for sales made by student organizations that contract with schools.

Providing a 0% state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties, providing for an exemption from sales and use taxes for sales of farm products sold at farmers' markets, and discontinuing the nonrefundable food sales tax credit.

Providing a sales tax exemption for purchases to reconstruct, repair or replace certain fencing damaged or destroyed by wildfires.

Sourcing sales of motor vehicles to location of vehicle registration for sales and compensating use tax purposes.

Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, business meals and payment protection program loans and expenses, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, exempting from income compensation attributable to unemployment insurance identity fraud, requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions, imposing sales tax on digital property and subscription services, increasing the Kansas standard deduction for income tax purposes and providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.

Providing for the award of compensation by a governmental entity commandeering or using property under the Kansas emergency management act.

Allowing disabled veterans to receive a property tax exemption for up to two motor vehicles.

Adjusting the rate of sales and compensating use tax on food and food ingredients and implementing additional formulaic adjustments to tax rate.

Requiring appraisal courses for county appraisers and members of the state board of tax appeals to be courses approved by the Kansas real estate appraisal board.

Establishing income tax and privilege tax credits for contributions to the Eisenhower foundation.

Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.

Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.

Requiring prior year tax information to be included on the classification and appraised valuation notice.

House Substitute for SB 49 by Committee on Taxation - Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.

Providing a sales tax exemption for friends of hospice of Jefferson county.

Increasing the amount of the research and development tax credit, expanding eligibility beyond corporate taxpayers and permitting transfer of the credit.

Providing a sales tax exemption for nonprofit integrated community care organizations.

Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals, payment protection program loans and expenses, social security benefits and amounts received from employer-sponsored retirement plans, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return, exempting from income compensation attributable to identity fraud and increasing the Kansas standard deduction.

Senate Substitute for HB 2316 by Committee on Assessment and Taxation - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and providing for the levying of such tax by cities, counties and Washburn university of Topeka, authorizing cities and counties to exempt sales of such utilities from such city or county taxes, providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing and exempting certain purchases and sales by the Johnson county Christmas bureau association, excluding manufacturers' coupons from the sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, discontinuing an Atchison countywide retailers' sales tax, allowing counties to decide whether to apportion revenue received for general purposes between the county and cities located therein, discontinuing the first 15 days of the month remittance requirements for certain retailers and increasing the sales tax collection thresholds relating to time frames for filing returns by certain retailers.

Adjusting the credit and income amounts for the income tax credit for purchases of food in this state.

Increasing income tax credit for expenditures to make a principal dwelling accessible to persons with a disability.

Providing a tax credit for contributions to technical colleges.

Providing a sales tax exemption for active aging publishing, inc.

Providing a sales tax exemption for required textbooks and authorizing a local sales tax on required textbooks.

Imposing sales tax on digital property and subscription services.

Enacting the Kansas taxpayer protection act, requiring the signature and tax identification number of paid tax return preparers on income tax returns and authorizing actions to enjoin paid tax return preparers from engaging in certain conduct.

Requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions.

Increasing the Kansas standard deduction for income tax purposes.

Providing a tax lid exception for transportation construction projects.

Providing for adjusted income tax rates and sales tax treatment for food and food ingredients and feminine hygiene products.

Providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.

Providing for county treasurers to establish a payment plan for the payment of delinquent or nondelinquent taxes.

Providing tax credits for graduates of aerospace and aviation-related educational programs and employers of program graduates, school and classroom supplies purchased by teachers, contributions to community colleges and technical colleges, qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees and expanding eligibility, amount and transferability of the research and development tax credit, providing homestead property tax refunds from the income tax refund fund to certain persons based on the increase in property tax over the base year property tax amount, providing for an additional personal income tax exemption for 100% disabled veterans, establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level, establishing a checkoff for contributions to the Kansas historic site fund, establishing a revenue neutral rate complaint process for tax levies, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports, requiring roll call votes and publication of information to exceed the revenue neutral rate, classifying certain agritourism activities and zoos as land devoted to agricultural use, classifying land devoted to agriculture that is subject to the federal grassland conservation reserve program as grassland, establishing a property tax exemption for antique utility trailers, allowing for the proration of value when certain personal property is acquired or sold prior to September 1 of any tax year, providing for the exemption of inventory and work-in-progress machinery and equipment for telecommunications machinery and equipment, increasing the extent of exemption for residential property from the statewide school levy, providing for abatement or credit of property tax for buildings and improvements destroyed or substantially destroyed by natural disaster, providing a sales tax exemption for certain fencing and for reconstructing, repairing or replacing certain fencing damaged or destroyed by a wildfire, flood, tornado or other natural disaster, excluding separately stated delivery charges from sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, providing countywide retailers' sales tax authority for Wilson county, requiring disclosure of distribution of revenues on countywide retailers' sales tax ballot proposals, validating the election held to approve a retailers' sales tax levy by the city of Latham, extending the time period for eligibility in the loan repayment program and the income tax credit for rural opportunity zones, enacting the Gage park improvement authority act and providing for the creation of the Gage park improvement authority and an election for the imposition of a countywide sales tax sales tax within the boundaries of Shawnee county.

Enacting the Kansas taxpayer protection act requiring the signature and tax identification number of paid tax return preparers on income tax returns and authorizing actions to enjoin paid tax return preparers from engaging in certain conduct, exempting compensation attributable as a result of identity fraud, extending the dates when corporate returns are required to be filed, providing conformity with the federal return due date for returns other than corporate returns, providing a temporary withholding option for certain teleworking employees, establishing the Eisenhower foundation contribution credit and the friends of cedar crest association contribution credit, extending the time period and expanding eligibility for the single city port authority credit, extending the time period for eligibility in the loan repayment program and income tax credit related to rural opportunity zones and defining rural opportunity zone on the basis of population.

Extending the date that the sales tax exemption for certain cash rebates on sales or leases of new motor vehicles for sales tax purposes would apply, increasing the sales tax collection thresholds for payment by retailers, modifying the exemption for construction materials for certain educational institutions, defining nonprofit integrated community care organizations and providing a sales tax exemption therefor and providing a sales tax exemption for friends of hospice of Jefferson county.

Allowing certain private not-for-profit postsecondary educational institutions to recoup credit card fees by permitting a surcharge for credit card transactions in the same manner as municipal universities, community colleges, technical colleges and vocational educational schools.

Establishing notice and public hearing requirements prior to approval by a governing body to exceed its revenue neutral rate for property tax purposes and discontinuing the city and county tax lid, prohibiting valuation increase of real property solely as the result of normal repair, replacement or maintenance of existing structure, establishing a payment plan for the payment of delinquent or nondelinquent property taxes and establishing the taxpayer notification costs fund.

Requiring marketplace facilitators to collect and remit sales and compensating use tax and providing nexus for retailers doing business in this state.

Decreasing the sales and use tax rate on food and food ingredients and providing for future formulaic rate adjustments.

Exempting sales of food and food ingredients from the sales and compensating use tax.

Increasing the income tax credit for household and dependent care expenses.

Placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court and extending the time a state board of tax appeals member may continue to serve after member's term expires.

Providing a sales tax exemption for area agencies on aging.

Establishing income tax and privilege tax credits for contributions to the Eisenhower foundation.

Providing for notice and opportunity to be heard before removal of person from county appraiser eligibility list and for notification when person no longer holds office of appraiser.

State board of tax appeals; changing time to request full and complete opinion to be based on date of service.

Prohibiting property tax valuation increase solely as the result of normal repair, replacement or maintenance of existing structure.

House Substitute for SB 266 by Committee on Taxation - Requiring marketplace facilitators to collect and remit sales and compensating use tax and providing nexus for retailers doing business in this state.

Sales tax exemption for registered charitable organizations.

Requiring the repeal or suspension of existing sales tax exemption when implementing any new exemption, providing for a sales tax exemption for envision, inc. and friends of hospice of Jefferson county and imposing sales tax on certain services.

Establishing tax withholding requirements when certain employees work in multiple states.

Providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.

Authorizing counties to impose an earnings tax.

Providing for a sales tax exemption for purchases by animal shelters.

Imposing sales tax on digital property and subscription services.

Adjusting the credit and income amounts for the income tax credit for purchases of food in this state.

Providing a sales tax exemption for purchases by crisis pregnancy centers.

Discontinuing apportionment of countywide retailers' sales tax imposed for general purposes between the county and cities located therein.

Sales tax exemption for purchases made by SOAR special needs.

Rate of sales and compensating use tax on food and food ingredients and implementing formulaic adjustment to tax rate.

Allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return.

Increasing the Kansas standard deduction and personal exemption for income tax purposes.

Substitute for HB 2607 by Committee on Taxation - Providing for county treasurers to establish a payment plan for the payment of delinquent or nondelinquent taxes.

Require county treasurers to mail property tax bills before December 10 each year.

Authorization for counties to impose a local motor fuels tax with voter approval.

Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions and FDIC premiums.

Amending the definition of alternative fuel for the alternative-fueled motor vehicle property expenditure tax credit.

Requiring that remote sellers make $100,000 in gross receipts from sales for sales tax nexus requirements.

Property tax abatement for agricultural improvement destroyed or substantially destroyed by a natural disaster.

Requiring counties to purchase certain property if valuation is disputed by taxpayer.

Providing a tax credit for expenditures for placing into service a qualified alternative-fuel fueling station.

Providing for adjusted income tax rates and sales tax exemptions for food and food ingredients and feminine hygiene products.

Enacting the Kansas taxpayer protection act; requiring the signature and tax identification number of paid tax return preparers on income tax returns; authorizing actions to enjoin paid tax return preparers from engaging in certain conduct; extending certain income and privilege tax return filing and payment deadlines.

Removing the line for reporting compensating use tax from income tax returns.

Providing for the election of county appraisers.

Rate of interest for unpaid and overpayment of taxes.

Length of time prior to use of debt collection agencies for delinquent taxes; time for payment of sales and liquor drink tax; liability of person to collect sales or compensating use tax; administration of liquor enforcement tax.

Substitute for HB 2416 by House Committee on Commerce, Labor and Economic Development - Enacting the Kansas targeted employment act to provide tax credits for the employment of persons with developmental disabilities.

House Substitute for SB 235 by Committee on Taxation - Providing for bonding authority rate limitations for municipal bonds, the issuance of short term no-fund warrant financing during emergency and the ability of the development finance authority to issue bonds.

Allowing third-party fee simple appraisals to be filed with county appraisers for residential property.

Providing a tax credit for donations to certain postsecondary educational institutions that provide scholarships to students with financial need.

House Substitute for SB 125 by Committee on Taxation - Providing for county treasurers to establish a payment plan and waive interest and penalties for late tax payments and providing for the abatement of taxes for agricultural improvement, public grain warehouse and commercial real property destroyed or substantially destroyed by natural disaster.

Sales tax exemption extension for Gove county healthcare endowment foundation, inc.

Extending the length of time for the Kansas corporation NOL carryforward.

Amending powers, duties and functions of the Kansas state board of cosmetology relating to licensing and hearings.

Length of time prior to use of debt collection agencies for delinquent taxes; time for payment of sales and liquor drink tax; liability of person to collect sales or compensating use tax; administration of liquor enforcement tax.

Providing for an increase in motor fuel taxes and rate trips.

Providing for an increase in permit fees for oversize or overweight vehicles and requiring registration for escort vehicle service operators.

Tax lid exception when budget was higher in prior five years.

Sales tax collections by remote sellers.

Establishing the tax credit for low income postsecondary students scholarship program act and providing for the elimination of the tax credit for low income students scholarship program act.

Changing to one year averages when determining ag land valuations.

Sunsetting the food sales tax credit and enacting the food sales tax refund.

Sales tax holiday for sales of certain school supplies, computers and clothing.

Providing a tax credit to pell grant recipients at a postsecondary educational institution.

Calculating income tax rates through the use of formulas.

Increasing income tax credit for household and dependent care expenses.

Income tax credit for increased salaries paid to Kansas employees.

Establishing a child tax credit.

Apportionment of corporate income under the multistate tax compact; election.

Sales tax exemption for sales of farm products sold at farmers' markets.

Providing sales tax authority for Dickinson, Jackson, Russell, Thomas and Wabaunsee counties, and providing a sales tax exemption for sales of certain coins or bullion.

Decreasing the sales and use tax rate on food and food ingredients.

Required reporting for entities who deliver alcoholic liquors to consumers.

Allowing taxpayers to attend BOTA hearings by use of audio or video electronic communication.

Exempting mechanical amusement devices from sales tax, providing for use of a tax stamp.

Review of tax credits, tax exemptions and economic development programs.

Allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return.

Cemetery district territory deannexed from the territory of Valley Center.

Kansas itemized deductions, election, providing for deferred foreign income, global intangible low-taxed income, business interest, capital contributions and FDIC premiums income tax modifications; sales and compensating use tax, imposition of tax, nexus, remote sellers, marketplace facilitators, rate of tax on food and food ingredients.

Extending the high performance incentive program tax credit carry forward period from 16 to 25 years.

Sales taxation treatment of certain cash rebates on sales or leases of new motor vehicles.

Allowing the transfer upon death and providing for an income tax deduction for contributions to an ABLE account and conforming allowable expenses for 529 plans to federal law.

Disposition of seized firearms by law enforcement agencies.

Secretary of State; interstate voter registration crosscheck program; creating the interstate voter registration crosscheck fund.

Enacting the senior citizen property tax deferral act.

Sales tax exemption for the Ellis county historical society.

Allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return.

Sales tax exemption for the Ronald McDonald house charities of Wichita, inc.

Expanding expense deduction to tax filers in addition to corporate filers.

Review of tax credits, tax exemptions and economic development programs.

Decreasing the sales and use tax rate on food and food ingredients.

Increasing the statewide property tax levy for schools.

Providing a sales tax exemption for certain food and food ingredients.

Income tax credit for certain educational expenses.

Requiring certain information on protested or exempt property taxes be provided to local units of government.

Income tax credit for increased salaries paid to Kansas employees.

Providing a sales tax exemption for midland care connection, inc.

Property tax; certain motor vehicles and watercraft.

Tax lid exemption when taxing entity abolished and duties assumed by a city or county.

Providing for a 3.25% sales tax rate on food and food ingredients.

Providing a child tax credit.

Providing a sales tax exemption to Stafford county economic development, inc.

Property taxation; distribution of taxes paid under protest.

Concerning income taxation; doubling the standard deduction for tax year 2018 and all tax years thereafter.

Providing a sales tax exemption for the Kansas gang investigators association.

Redevelopment authorities; Johnson and Labette counties.

Sales tax exemption for friends of hospice of Jefferson county.

Apportionment of corporate income under the multistate tax compact; election.

Defining durable medical equipment under the Kansas retailers sales tax act.

Providing sales tax authority for certain counties and sales tax exemptions for certain organizations and coins or bullion.

Urging Congress to take action on the Remote Transactions Parity Act of 2017.

Concerning income tax, relating to credits, rates, determination of Kansas gross income and itemized deductions for qualified medical expenses.

Taxation; relating to income tax, rates, credits, itemized deductions and determination of Kansas adjusted gross income; sales and use tax, rate, food and food ingredients; property tax, homestead refunds; motor fuels tax rate; cigarettes, rate of tax.

Repealing certain sales tax exemptions.

Property tax lid, exception for increases in certain employee benefits; property tax exemption for certain property located in a former federal enclave.

Continuation of 20 mill statewide levy for schools and property tax exemption of certain portion of property used for residential purposes from such levy.

Income tax credit for certain purchases of goods and services by a taxpayer from qualified vendors that provide employment to individuals who are blind or severely disabled.

Making parts of the scrap metal theft reduction act unenforceable until January 1, 2019.

Senate Substitute for HB 2408 by Committee on Assessment and Taxation – Providing a sales tax exemption for midland care connection, inc., Harry Hynes memorial hospice, inc. and hospice of the prairie, inc.

Electronic cigarettes, definitions, enforcement.

Requiring certain remote sellers to collect Kansas sales tax.

Substitute for HB2395 by Committee on Taxation - Concerning taxation; income tax rates, determination of Kansas adjusted gross income and deductions; sales and use tax, rate on sales of food and food ingredients.

Imposing sales tax on certain services.

Senate Substitute for HB 2380 by Committee on Assessment and Taxation - Creating the property tax review study commission.

Providing for a $.11 increase in motor fuel taxes; trip permits; distribution of revenues.

Repealing the nonwage business income deduction.

Income tax credit for expenses paid for household and dependent care services necessary for gainful employment.

Providing homestead property tax refunds for renters.

Concerning income taxation; relating to determination of Kansas adjusted gross income, rates, itemized deductions.

Allowing a deduction for business entities that create new jobs.

Increasing fees credited to the state water plan fund.

Adding Cowley and Seward counties to the list of rural opportunity zones.

Income tax, rates, modifications, credits; cigarettes and tobacco products, rates; alcoholic beverages, liquor enforcement, rates; business entities, filing fees.

Sales tax holiday for certain back-to-school items.

Income tax on corporations; increasing rate of normal tax to 5%.

Amending dates when certain reports due to department of revenue.

Relating to Taxation; income tax and non-wage business income; sales and compensating use tax, rate on food and food ingredients; establishing the food sales tax reduction fund.

Concerning taxation; relating to income tax, rates, determination of income, tax credits; motor fuels tax, rates, trip permits, distribution; sales and compensating use tax, food and food ingredients.

Concerning Kansas sales and compensating use tax, administration and reporting requirements.

Senate Substitute for HB 2228 by Committee on Assessment and Taxation - Increasing and allowing Kansas itemized deductions, increasing Kansas standard deduction, allowing individual expensing deduction, modifying the treatment of foreign corporate income and GILTI income, and providing for certain income tax credits.

Classification and taxation of certain oil and gas equipment and materials.

Concerning sales and compensating use tax; origin sourcing.

Property tax exemption for certain property used for educational or scientific purposes.

Expanding medicaid coverage for military veterans.

Property tax lid; cities and counties; repealed.

Determination of Kansas adjusted gross income; sunsetting certain modifications.

Substitute for HB 2230 by Committee on Taxation - Enforcement of certain provisions of the cigarette and tobacco products act involving licenses, permits, records, unlawful acts and remittance of taxes and deposits; electronic cigarettes, definitions, rates.

Sales tax exemption for purchases necessary to reconstruct, repair or replace certain fences destroyed by wildfires occurring in 2016 and 2017.

Allowing exemption of certain federal property without an order of the board of tax appeals.

Authorizing the state finance council to oversee any sale of the Kansas bioscience authority or substantially all of its assets.

Implementing administrative cost recovery fees for department of commerce community finance, tax incentive and grant programs.

Approval of budgets by taxing subdivisions; resolution and election requirements.

Creating a property tax exemption for Gove county healthcare endowment foundation, inc. for certain property.

Evidence used to determine value of production for property taxes with oil or gas leases for properties.

Providing homestead property tax refunds for renters.

Eliminating certain income tax modifications for business income.

Income taxes; apportionment of income; allowing a water's-edge election for certain taxpayers.

Amending various STAR bond provisions and creating a new type of district and new administrative funds; amending the definition of eligible area for TIF districts.

Certain cash rebates on sales or leases of new motor vehicles not subject to sales taxation.

Approval of budgets by taxing subdivisions; resolution and election requirements.

Authorizing income tax contributions to school districts.

Driver's license examiners; converted from classified to unclassified positions.

Sales tax exemption for the Kansas dui impact center, inc.

Authorizing sales taxation authority for the Sherwood public improvement district.

Addition and subtraction modifications related to non-wage business income exemption do not apply to qualification for the low income exclusion.

Removing requirements that certain city and county budget increases be approved by a local vote.

Authorizing public improvement districts to impose a retailers' sales tax within the district for certain purposes.

Property tax; providing a method for the county treasurer to calculate taxes on personal property when such taxes are due immediately but mill levy has not been certified.

Requiring proof of payment of real and personal property taxes for motor vehicle registration.

Extinguishing tax liens on personal property in certain circumstances.

Clarifying jurisdictional rules relating to judicial review of state board of tax appeals orders.

State medical assistance program; expansion of eligibility.

Amending itemized deductions.

Sunset of property tax exemption for new qualifying pipeline property and retention of exemption for existing exemptions.

Computation of amount of personal property tax on motor vehicles.

Income tax rates on corporations; sunsetting certain credits for high performance firms; sunsetting benefits under the promoting employment across Kansas act; sales tax, sunsetting certain exemptions for high performance firms.

Providing for a $.05 increase in motor fuel taxes.

Providing for a state-wide school levy of 5 mills on exempt property.

Setting the state-wide school levy at 30 mills for school year 2015-2016 and school year 2016-2017.

Income tax rates, rate reductions.

Permitted use of tax information in certain tax actions and proceedings; tax liens upon personal property; tax warrants; time for returns and payment of tax; liability for persons responsible for collection of sales or compensating tax.

Substitute for SB 171 by Committee on Ethics and Elections - Municipal elections; nonpartisan; fall odd-numbered years.

Authorized restrictions of driving privileges; ignition interlock device.

House Substitute for SB 149 by Committee on Taxation -- Taxation; relating to income tax returns and instructions, use tax remittance, checkoff for schools; credits, angel investment tax credit; community improvement district sales tax administration fund; electronic cigarettes; sales tax exemptions, Gove county healthcare endowment foundation, inc. and personal property purchased to rebuild or repair certain fences.

Board of nursing; certified nurse-midwife.

State medical assistance program; expansion of eligibility.

Eliminating property tax exemption from statewide school levy for property used for residential purposes to the extent of $20,000 of its appraised value.

Repealing certain sales tax exemptions.

Allowing counties to submit question to voters to eliminate county property taxes and replace revenues with increased sales taxes.

Repealing the local ad valorem tax reduction fund.

Increasing sales and compensating use tax rates to 6.3%.

Ten-year limit on property tax exemption for renewable energy resources or technologies.

Modifications to Kansas adjusted gross income relative to passive income for Kansas income tax purposes.

Sales tax exemption for helping hands humane society, inc.

Providing for a property tax averaging payment plan and a property tax installment payment plan.

Amending unemployment insurance benefits determination; employer classification and contribution rates.

Sales tax authority for Bourbon county for constructing, furnishing and operating a jail facility; sales tax exemption for concern, inc.

Project-related sales tax exemptions for certain businesses that create jobs.

Sales tax refund on sales of certain required textbooks.

Sales tax exemption for sales of certain machinery and equipment used for automated ice vending machines.

Increasing rates of taxation on cigarettes, tobacco products and alcoholic beverages.

Sales tax exemption for sales of farm products sold at farmers' markets.

Board of nursing; certified nurse-midwife.

Sales tax authority for Douglas county for constructing a jail.

De minimis abandoned property.

Property taxation; recording of mineral interests.

Increasing interest rate on delinquent real property taxes.

Providing homestead property tax refunds for renters.

Sales tax exemption for friends of hospice of Jefferson County.

Sales tax exemption; defining machinery and equipment used as integral or essential part of an integrated production operation.

Sales tax holiday.

Property taxation; market study analysis, persons eligible to be appointed appraiser.

Property taxation; distribution of taxes paid under protest.

House Substitute for SB 112 by Committee on Veterans, Military and Homeland Security - Expedited professional state credentialing for military servicemembers and nonresident military spouses.

House Substitute for SB 12 by Committee on Veterans, Military and Homeland Security - Military service members; diversion; sentencing.

House Substitute for SB 11 by Committee on Appropriations - State employees; essential employee defined.

Removing prohibition against board of tax appeals employees serving as hearing officers.

Tax credits for community service contributions; youth apprenticeship and entrepreneurship.

Providing for a property tax averaging payment plan.

Requiring county appraisers to follow policies, procedures and guidelines of the director of property valuation in classifying commercial and industrial machinery and equipment.

Sales tax exemption for Wichita children's home.

Ten year limit on property tax exemption for renewable energy resources or technologies.

Sales tax exemption for friends of hospice of Jefferson county.

Tax lien on property voluntarily transferred.

Relating to the crimes of assault, battery and unlawful interference; creating the crime of unlawful interference with a health care provider.

Registration of operators of assisted living, residential health care, home plus or adult day care facilities.

Filing false complaints against a law enforcement officer.

Concerning relief from property taxation for property destroyed by disaster; agreements to pay tax by county boards.

Personal financial literacy program as a requirement for high school graduation.

Recreation commission; conversion of existing recreation systems.

Requiring school districts to adopt school safety and security policies and plans.

Amending which convictions are counted for driving while license canceled, suspended or revoked.

Establishing the Kansas legislature award for teaching excellence program.

Relating to disclosure of contents of communication while in electronic storage.

Prescribing curriculum standards; establishing an advisory council on curriculum content standards; limiting certain student and teacher data collection.

Increasing civil penalties in the water appropriation act and creating a criminal penalty for sprinkling irrigation water on highways.

Horizontal and vertical well crude oil production income tax credit.

Sales tax exemption for required textbooks.

Insurance; coverage for autism spectrum disorder.

Sharing increased sales tax revenue arising from future changes in federal law with local government to reduce property taxes.

Substitute for HB 2722 by Committee on Taxation - Concerning rural housing incentive districts; disallowing use of certain real property tax proceeds to pay bonds.

Homestead property tax refund for completely disabled veterans.

Severance tax return and payment dates; sales tax authority for Rooks county; property tax exemptions for certain donations of land to the state and for amateur-built aircraft; sales tax exemptions for surface mining equipment and certain charitable organizations.

Motor vehicle property tax exemption for disabled veterans.

Property tax; classification of commercial and industrial machinery and equipment as personal property; reclassification of property upon termination of IRB tax exemption; use of independent appraisers to appraiser certain complex property; motor vehicles, members of military; mortgage registration tax phase out and replacement with fees; county clerk technology fund; county treasurer technology fund.

Substitute for HB 2614 by Committee on Taxation – Concerning property valuation and appeals; renaming the state court of tax appeals; timing of decisions; removal of members.

County special road and bridge fund mill levy; rate increase; protect petition.

Property taxation; recording of mineral interests.

Reclassification of property upon termination of IRB tax exemption.

Changing penalties for certain taxpayers who file incorrect returns under Kansas income tax act; income modifications; sales tax exemptions.

Liability for property tax on personal property; sale or abandonment of personal property.

Sales tax exemption for certain purchases by disabled veterans.

Constitutional Amendment providing authority to the legislature to limit valuation increases for certain residential property owned by a person 65 years of age or older for property tax purposes.

Property taxation; defining commercial and industrial machinery and equipment; motor vehicles, members of mility service and active guard and reservists.

House Substitute for SB 231 - Concerning valuation and appeals; renaming the state court of tax appeals; timing of decisions.

Property tax exemption for certain new automobile manufacturing property.

Loans by pooled money investment board to local taxing subdivisions for payment of refund of taxes.

Substitute for SB 165 by Committee on Assessment and Taxation – Concerning relief from property taxation for property destroyed by disaster; agreements to pay tax by county boards.

Sales tax exemption for food and food ingredients.

Sales tax exemption for business property construction.

Property tax exemption and classification for property used for bed and breakfast purposes.

House Substitute for SB 84 by Committee on Taxation – Reduction to state income tax rates based on selected actual state general fund receipts computations; distribution of revenues from sales and compensating use tax; reduction of itemized deductions.

Income tax treatment of net operating loss carryback on the sale of certain hotels.

Adding certain agricultural production NAICS subsectors to the definition of "qualified firm" for purposes of the high performance incentive program.

Providing homestead property tax refunds for renters.

Local ad valorem tax reduction fund; transfers to; distributions to political subdivisions

Providing for Kansas income tax credit for certain adoption expenses.

Providing an income tax deduction for certain long-term care premiums.

Allowing boards of county commissioners to exempt severed minerals from ad valorem taxation.

Income tax credit for expenses paid for household and dependent care services necessary for gainful employment.

Special city and county highway fund; county equalization and adjustment fund; apportionment, timing.

State court of tax appeals; filing fees; telephone hearings; terms of judges; initial pleadings.

Certain cash rebates on sales or leases of new motor vehicles not subject to sales taxation.

Retention of 6.3% sales tax rate, reduction in individual income tax rates and elimination of certain deductions.

Economic development financing; eligible project costs for certain TIF and CID districts; bond repayment requirements; clarifying tax status of certain property.

Sales tax, food sales tax refund, excluding certain confined persons; Homestead property tax refund, excluding certain confined persons, computation of refund; earned income credit.

Substitute for HB 2056 - by Committee on Taxation - Permitted use of tax information in certain tax actions and proceedings; tax warrants.

Sales tax exemption for purchase by and on behalf of Jackson county fair association.

Substitute for HB 2681 by Committee on Veterans, Military, and Homeland Security - Abolishing the Kansas commission on veterans affairs; creating the Kansas commission on veterans affairs office within the executive branch of government.

City annexation; fire district territory; detachment.

Property tax exemption for certain utility systems located on military installation.

Property taxation, sale or abandonment of personal property before taxes paid, liens, appointment of interim appraisers, homesteads destroyed or substantially destroyed by natural disaster, certain agreements by board of county commissioners; privilege tax, deductions; income tax, credits, modification to Kansas adjusted gross income; liquified petroleum motor fuel law, rates of taxation.

Defining watercraft for purposes of taxation.

Recognizing certain gold and silver coins as legal tender; income tax, modifications; sales tax, exemptions.

Defining "commercial and industrial machinery and equipment."

Income tax deductions and modifications and severance tax exemptions; basis of partner's interest and shareholder's stock; statutory clarification.

House Substitute for SB 83 by Committee on Taxation - Income tax deductions and modifications; severance tax; sales tax; delinquent tax liabilities.

Amendments regarding certain income tax credits.

Sales tax exemption for the Thomas P. O'Sullivan foundation.

Sales tax exemption for purchase by and on behalf of first call for help, Inc.

Enacting the Kansas economic freedom act of 2014.

Elimination of original business and job development income tax credit.

Tax credit for person taking employment in a high unemployment rural opportunity zone.

Taxation, rate reduction for income and privilege tax based state general fund receipts computations; income tax, deductions, credits and income determination; distribution of sales and use tax revenue; severance tax exemption; and rural opportunity zones.

Exemption from personal property taxes for motor vehicles of active guard and reservists.

Time of payment of property taxes for certain persons 65 years of age and older.

Distribution of sales and use tax revenue; funding streams to the state water plan fund.

Reducing sales tax rate to 5.3% commencing July 1, 2012.

Reporting sales and use tax requirements for retailers who do not collect and remit such taxes and distribution of certain sales and use tax collected.

Sales taxation; presumptions relating to nexus.

Allowing members of a unitary group to share certain income tax credits.

Protesting payment of taxes; requiring county appraiser to initiate production of evidence substantiating valuation of property.

Prohibiting certain confined persons from receiving food sales tax refunds and homestead property tax refunds.

Reduction of income tax rates for individuals and determination of income, income tax credits, sales tax rate of 6.3%, severance tax exemptions, homestead property tax refunds and food sales tax refunds.

Income tax credit for certain apprenticeships.

Sales tax exemption; over-the-counter drugs and food.

Taxation of helium and other gases under mineral severance tax and prohibition of certain refunds related thereto.

Fire district tax levies.

Senate Substitute for HB 2454 by Committee on Ways and Means -- Creating the creative arts industries commission; abolishing the arts commission and the film commission; creating the arts commission checkoff.