Assessment and Taxation

KS - Senator Caryn Tyson (R)

Title:

Chair

KS - Senator Virgil Peck (R)

Title:

Vice Chair

KS - Senator Rick Kloos (D)

Title:

Ranking Minority Member

KS - Senator Molly Baumgardner (R)

Title:

Member

KS - Senator Chase Blasi (R)

Title:

Member

KS - Senator J.R. Claeys (R)

Title:

Member

KS - Senator Ethan Corson (D)

Title:

Member

KS - Senator Renee Erickson (R)

Title:

Member

KS - Senator Dan Kerschen (R)

Title:

Member

KS - Senator Mike Petersen (R)

Title:

Member

KS - Senator Usha Reddi (D)

Title:

Member

KS - SB4 Providing for a sales tax exemption for 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.

KS - SB7 Reducing income tax rates for resident individuals domiciled in a rural equity decline county.

KS - SB8 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 prescrib...

KS - SB21 Providing an annual sales tax holiday for sales of certain school supplies.

KS - SB22 Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

KS - HB2002 Providing countywide retailers' sales tax authority for Dickinson and Grant counties, providing for a sales tax exemption for area agencies on aging and purchases made by Kansas suicide prevention HQ, inc., providing that the secretary of revenue file a release of warrant in the county where such warrant is docketed, granting authority to the director of property valuation to develop qualifying courses and providing that certain tax notices and statements may be transmitted by electronic mean...

KS - SB29 Providing a back-to-school sales tax holiday for sales of school supplies, computers and clothing.

KS - SB30 Increasing the Kansas standard deduction by a cost-of-living adjustment for income tax purposes.

KS - HB2026 Requiring the secretary of revenue to file release of tax warrants in the county where the warrant is docketed after payment of taxes owed.

KS - SB33 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 vetera...

KS - HB2036 Creating a property tax exemption for retired and disabled veterans.

KS - SB37 Expanding the transferability of income, privilege and premium tax credits issued under the Kansas housing investor tax credit act.

KS - SB40 Permitting the carryforward of certain net operating losses for individuals for Kansas income tax purposes and excluding social security payments from household income and increasing the appraised value and household income thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

KS - SB41 Providing a remittance credit to retailers for the collection of sales and compensating use tax.

KS - SB52 Increasing the income limit for the exemption of social security benefits and exempting certain retirement plan income from Kansas income tax.

KS - SB53 Excluding manufacturers' coupons from the sales or selling price for sales tax purposes.

KS - SB54 Expanding the eligible uses to qualify for the 0% state sales tax rate for certain utilities and providing for the levying of local sales tax on such sales by cities and counties.

KS - SB55 Substitute for SB 55 by Committee on Assessment and Taxation - Expanding and clarifying the property tax exemption for Strother field airport property.

KS - SB56 Increasing the income limit for the income tax subtraction modification for social security income.

KS - SB57 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.

KS - SB58 Providing a sales tax exemption for certain purchases by disabled veterans.

KS - HB2106 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.

KS - SB60 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 and certain purchases by doorstep inc.

KS - SB61 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.

KS - SB79 Authorizing counties to impose an earnings tax.

KS - SB80 Excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

KS - SB81 Providing a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.

KS - SB89 Providing for sales tax exemption for feminine hygiene products and diapers.

KS - SB94 Discontinuing 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.

KS - SB96 House Substitute for SB 96 by Committee on Health and Human Services - Establishing child care licensing requirements relating to license capacity and staff-to-child ratios, eliminating certain license fees and training requirements, creating a process for day care facility licensees to apply for temporary waiver of certain statutory requirements and authorizing the secretary to develop and operate pilot programs to increase child care facility availability or capacity.

KS - SB97 Increasing the extent of property tax exemption for residential property from the statewide school levy.

KS - HB2176 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.

KS - SB101 Providing a sales tax exemption for area agencies on aging.

KS - HB2201 Senate Substitute for HB 2201 by Committee on Assessment and Taxation - Excluding social security payments from household income and increasing the appraised value and household income thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

KS - SB110 Exempting all social security benefits from Kansas income tax.

KS - HB2229 Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 180 days.

KS - HB2232 Granting the director of property valuation the authority to develop qualifying courses for county appraisers to be registered mass appraisers.

KS - SB124 Allowing a Kansas itemized deduction for wagering losses for income tax purposes.

KS - SB125 Allowing income tax net operating loss carryback from the sale of certain historic hotels.

KS - SB126 Providing an individual income tax credit for certain residential solar and wind energy property expenditures, a subtraction modification to permit the carryforward of certain net operating losses for individuals and a subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.

KS - SB127 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.

KS - SB128 Establishing the ad astra opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children not enrolled in public school.

KS - HB2254 Amending the definition of land devoted to agricultural use for property tax purposes to include properties used as part of registered agritourism activities.

KS - SB129 Providing a sales tax exemption for purchases of personal property or services by doorstep, inc.

KS - SB136 Providing a tax credit for the installation of certain water conservation systems in newly constructed houses.

KS - SB138 Expanding and clarifying the property tax exemption for Strother field airport property, increasing the extent of exemption for residential property from the statewide school levy, discontinuing the state tax levies for the Kansas educational building fund and the state institutions building fund and providing financing therefor from the state general fund.

KS - SB147 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.

KS - SB164 Providing a $2,000 tax credit for qualified employees of licensed child care facilities.

KS - SB168 Authorizing cities and counties to exempt sales of food and food ingredients from sales taxes levied by such city or county.

KS - HB2317 Providing that certain tax notices and statements may be transmitted by electronic means by the county treasurer and county appraiser if consented to by the taxpayer.

KS - SB169 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 Januar...

KS - SB178 Requiring judicial foreclosure tax sales by public auction to be held in person at a physical location in the county.

KS - SB179 Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes.

KS - SB196 Reinstating transfers to the local ad valorem tax reduction fund (LAVTRF).

KS - SCR1604 Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for residential property.

KS - SB227 Allowing a retailer to retain the state rate of sales and compensating use tax from movie ticket sales and concession sales.

KS - SB230 Enacting the Kansas thrift savings plan act and establishing terms, conditions, requirements, membership elections, accounts, benefits, contributions and distributions related to such act.

KS - SB247 Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.

KS - SB248 Providing sales tax exemptions for certain food and food ingredients and 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 and repealing the state rate reduction for sales of certain food and food ingredients.

KS - HB2416 Providing for a sales tax exemption for area agencies on aging and purchases made by Kansas suicide prevention HQ, inc.

KS - SB252 Providing for exemptions from property tax and sales tax for certain businesses competing against governmental entities.

KS - HB2421 Providing countywide retailers' sales tax authority for Grant county.

KS - SB263 Requiring director of property valuation appraiser directives be established by rules and regulations.

KS - SB264 Increasing the income tax credit amount for household and dependent care expenses.

KS - SB274 Requiring the use of the cost approach for special purpose property for property tax valuation purposes.

KS - SB299 Providing a Kansas exemption for state income tax purposes for an unborn child with a detectable heartbeat.

KS - SB300 Decreasing the privilege tax rates on banks, trust companies and savings and loan associations by reducing the normal tax rates.

KS - SB306 Including losses from investments in technology-enabled fiduciary financial institutions in Kansas adjusted gross income for income tax purposes.

KS - SB311 Excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes.

KS - SB313 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.

KS - SCR1610 Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property.

KS - HB2465 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.