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AN ACT relating to income taxation; concerning rates of imposition;
  amending K.S.A. 1996 Supp. 79-32,110 and repealing the existing
  section.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  K.S.A. 1996 Supp. 79-32,110 is hereby amended to read
as follows: 79-32,110. (a) Resident Individuals. Except as otherwise pro-
vided by subsection (a) of K.S.A. 79-3220, and amendments thereto, a
tax is hereby imposed upon the Kansas taxable income of every resident
individual, which tax shall be computed in accordance with the following
tax schedules schedule:
  (1)  Married individuals filing joint returns.
If the taxable income is:                                     The tax is:
Not over $30,000                            3.5% of Kansas taxable income
Over $30,000 but not over $60,000    $1,050 plus 6.25% of excess over $30,000
Over $60,000                         $2,925 plus 6.45% of excess over $60,000
  (2)  All other individuals.
If the taxable income is:                                     The tax is:
Not over $20,000                            4.4% of Kansas taxable income
Over $20,000 but not over $30,000    $880 plus 7.5% of excess over $20,000
Over $30,000                         $1,630 plus 7.75% of excess over $30,000
  (b)  Nonresident Individuals. A tax is hereby imposed upon the Kansas
taxable income of every nonresident individual, which tax shall be an
amount equal to the tax computed under subsection (a) as if the nonres-
ident were a resident multiplied by the ratio of modified Kansas source
income to Kansas adjusted gross income.
  (c)  Corporations. A tax is hereby imposed upon the Kansas taxable
income of every corporation doing business within this state or deriving
income from sources within this state. Such tax shall consist of a normal
tax and a surtax and shall be computed as follows:
  (1)  The normal tax shall be in an amount equal to 4% of the Kansas
taxable income of such corporation; and
  (2)  the surtax shall be in an amount equal to 3.35% of the Kansas
taxable income of such corporation in excess of $50,000.
  (d)  Fiduciaries. A tax is hereby imposed upon the Kansas taxable
income of estates and trusts at the rates provided in paragraph (2) of
subsection (a) hereof.
  New Sec. 2.  The provisions of this act shall be applicable to all tax-
able years commencing after December 31, 1996.
  Sec. 3.  K.S.A. 1996 Supp. 79-32,110 is hereby repealed.
  Sec. 4.  This act shall take effect and be in force from and after its
publication in the statute book.