Session of 1999
         
HOUSE BILL No. 2190
         
By Committee on Taxation
          
1-28
          
  9             AN  ACT relating to income taxation; concerning the imposition rates
10             thereof; amending K.S.A. 1998 Supp. 79-32,110 and repealing the ex-
11             isting section.
12      
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. K.S.A. 1998 Supp. 79-32,110 is hereby amended to read
15       as follows: 79-32,110. (a) Resident Individuals. Except as otherwise pro-
16       vided by subsection (a) of K.S.A. 79-3220, and amendments thereto, a
17       tax is hereby imposed upon the Kansas taxable income of every resident
18       individual, which tax shall be computed in accordance with the following
19       tax schedules:
20           (1) Married individuals filing joint returns.
21           (A) For tax years 1999 and 2000:
22       If the taxable income is:The tax is:
23       Not over $30,000 3.5% 3.43% of Kansas taxable income
24       Over $30,000 but not over $60,000 $1,050 $1,029 plus 6.25% of excess over$30,000
25       Over $60,000 $2,925 $2,904 plus 6.45% of excess over$60,000
26           (B) For tax years 2001 and 2002:
27       If the taxable income is:The tax is:
28       Not over $30,000 2.8% of Kansas taxable income
29       Over $30,000 but not over $60,000 $840 plus 6.25% of excess over $30,000
30       Over $60,000 $2,715 plus 6.45% of excess over $60,000
31        (C) For tax year 2003:
32       If the taxable income is:The tax is:
33       Not over $30,000 2.4% of Kansas taxable income
34       Over $30,000 but not over $60,000 $720 plus 6% of excess over $30,000
35       Over $60,000 $2,520 plus 6.45% of excess over $60,000
36        (D) For tax year 2004, and all tax years thereafter:
37       If the taxable income is:The tax is:
38       Not over $30,000 2.25% of Kansas taxable income
39       Over $30,000 but not over $60,000 $675 plus 5.5% of excess over $30,000
40       Over $60,000 $2,325 plus 6.25% of excess over $60,000
41           (2) All other individuals.

HB 2190

2

  1        (A) For tax year 1997 years 1999 and 2000:
2       If the taxable income is:The tax is:
3       Not over $20,000 $15,000 4.1% 3.43% of Kansas taxable income
4      
5		Over $20,000 $15,000 but not over$30,000
$820 $514.50 plus 7.5% 6.25% of excessover $20,000
6       Over $30,000 $1,570 $1,452 plus 7.75% 6.45% of excessover $30,000
  7        (B) For tax year 1998, and all tax years thereafter years 2001 and
  8       2002:
9       If the taxable income is:The tax is:
10       Not over $15,000 3.5% 2.8% of Kansas taxable income
11       Over $15,000 but not over $30,000 $525 $420 plus 6.25% of excess over$15,000
12       Over $30,000 $1,462.50 $1,357.50 plus 6.45% of excessover $30,000
13        (C) For tax year 2003:
14       If the taxable income is:The tax is:
15       Not over $15,000 2.4% of Kansas taxable income
16       Over $15,000 but not over $30,000 $360 plus 6% of excess over $15,000
17       Over $30,000 $1,260 plus 6.45% of excess over $30,000
18        (D) For tax year 2004, and all tax years thereafter:
19       If the taxable income is:The tax is:
20       Not over $15,000 2.25% of Kansas taxable income
21       Over $15,000 but not over $30,000 $337.50 plus 5.5% of excess over $15,000
22       Over $30,000 $1,162.50 plus 6.25% of excess over $30,000
23        (b) Nonresident Individuals. A tax is hereby imposed upon the Kansas
24       taxable income of every nonresident individual, which tax shall be an
25       amount equal to the tax computed under subsection (a) as if the nonres-
26       ident were a resident multiplied by the ratio of modified Kansas source
27       income to Kansas adjusted gross income.
28             (c) Corporations. A tax is hereby imposed upon the Kansas taxable
29       income of every corporation doing business within this state or deriving
30       income from sources within this state. Such tax shall consist of a normal
31       tax and a surtax and shall be computed as follows:
32             (1) The normal tax shall be in an amount equal to 4% for tax years
33       1999 and 2000, 3.75% for tax years 2001 and 2002 and 3.5% for tax year
34       2003, and all tax years thereafter of the Kansas taxable income of such
35       corporation; and
36             (2) the surtax shall be in an amount equal to 3.35% of the Kansas
37       taxable income of such corporation in excess of $50,000.
38             (d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable
39       income of estates and trusts at the rates provided in paragraph (2) of

HB 2190

3

  1       subsection (a) hereof. 
  2       Sec.  2. K.S.A. 1998 Supp. 79-32,110 is hereby repealed.
  3        Sec.  3. This act shall take effect and be in force from and after its
  4       publication in the statute book.