Session of 2000
HOUSE BILL No. 2813
By Representatives Lloyd, Freeborn, Schwartz and
Weber
2-2
9 AN ACT
concerning deer; relating to permits to take; providing for
cer-
10 tain tax credits;
providing for certain payments to processors of deer
11 meat and entities
operating solid waste management disposal areas;
12 amending K.S.A. 1999
Supp. 32-937 and 79-32,117 and repealing the
13 existing sections.
14
15 Be it enacted by the Legislature of the
State of Kansas:
16 Section
1. K.S.A. 1999 Supp. 32-937 is hereby amended to read as
17 follows: 32-937. (a) When used in this
section:
18 (1) "Landowner"
means a resident owner of farm or ranch land of
19 80 acres or more located in the state of
Kansas.
20 (2) "Tenant"
means an individual who is actively engaged in the ag-
21 ricultural operation of 80 acres or more of
Kansas farm or ranch land for
22 the purpose of producing agricultural
commodities or livestock and who:
23 (A) Has a substantial financial investment
in the production of agricultural
24 commodities or livestock on such farm or
ranch land and the potential to
25 realize substantial financial benefit from
such production; or (B) is a bona
26 fide manager having an overall
responsibility to direct, supervise and con-
27 duct such agricultural operation and has
the potential to realize substan-
28 tial benefit from such production in the
form of salary, shares of such
29 production or some other economic incentive
based upon such
30 production.
31 (3) "Regular
season" means a statewide big game hunting season au-
32 thorized annually which may include one or
more seasons restricted to
33 specific types of equipment.
34 (4) "Special
season" means a big game hunting season in addition to
35 a regular season authorized on an irregular
basis or at different times of
36 the year other than the regular season.
37 (5) "General
permit" means a big game hunting permit available to
38 Kansas residents not applying for big game
permits as a landowner or
39 tenant.
40 (6) "Nonresident
landowner" means a nonresident of the state of
41 Kansas who owns farm or ranch land of 80
acres or more which is located
42 in the state of Kansas.
43 (7) "Nonresident
permit" means a big game hunting permit available
2
1 to individuals who are not Kansas
residents.
2 (b) Except
as otherwise provided by law or rules and regulations of
3 the secretary and in addition to any
other license, permit or stamp re-
4 quired by law or rules and
regulations of the secretary, a valid big game
5 permit and game tags are required to
take any big game in this state.
6 (c) The fee
for big game permits and game tags shall be the amount
7 prescribed pursuant to K.S.A. 32-988,
and amendments thereto.
8 (d) A big
game permit and game tags are valid throughout the state
9 or such portion thereof as provided
by rules and regulations adopted by
10 the secretary in accordance with K.S.A.
32-805 and amendments thereto.
11 (e) Unless
otherwise provided by law or rules and regulations of the
12 secretary, a big game permit and game tags
are valid from the date of
13 issuance and shall expire at the end of the
season for which issued.
14 (f) The secretary
may adopt, in accordance with K.S.A. 32-805, and
15 amendments thereto, rules and regulations
for each regular or special big
16 game hunting season and for each management
unit regarding big game
17 permits and game tags. The secretary is
hereby authorized to issue big
18 game permits and game tags pertaining to
the taking of big game. Sep-
19 arate big game permits and game tags may be
issued for each species of
20 big game. No big game permits or game tags
shall be issued until the
21 secretary has established, by rules and
regulations adopted in accordance
22 with K.S.A. 32-805, and amendments thereto,
a regular or special big
23 game hunting season.
24 (g) The secretary
may authorize, by rule and regulation adopted in
25 accordance with K.S.A. 32-805, and
amendments thereto, landowner or
26 tenant hunt-on-your-own-land big game
permits. Such permits and ap-
27 plications may contain provisions and
restrictions as prescribed by rule
28 and regulation adopted by the secretary in
accordance with K.S.A. 32-
29 805, and amendments thereto.
30 (h) The secretary
may authorize, by rule and regulation adopted in
31 accordance with K.S.A. 32-805 and
amendments thereto, special land-
32 owner or tenant hunt-on-your-own-land deer
permits. Such special per-
33 mits shall not be issued to landowners or
tenants in possession of a hunt-
34 on-your-own-land deer permit as authorized
in subsection (g). The special
35 permits shall be transferable to any
immediate family member of the
36 landowner or tenant, whether or not a
Kansas resident, or the permit may
37 be retained for use by the landowner or
tenant. The special permits shall
38 be transferable through the secretary at
the request of the landowner or
39 tenant and by paying the required fee for a
general deer permit. The
40 special permits and applications may
contain provisions and restrictions
41 as prescribed by rule and regulation
adopted by the secretary in accord-
42 ance with K.S.A. 32-805 and amendments
thereto. For the purposes of
43 this subsection, "member of the immediate
family" means lineal or col-
3
1 lateral ascendants or descendants,
and their spouses.
2 (i) Fifty
percent of the big game permits authorized for a regular
3 season in any management unit shall
be issued to landowners or tenants,
4 provided that a limited number of big
game permits have been authorized
5 and landowner or tenant
hunt-on-your-own-land big game permits for
6 that unit have not been authorized. A
landowner or tenant is not eligible
7 to apply for a big game permit as a
landowner or as a tenant in a man-
8 agement unit other than the unit or
units which includes such landowner's
9 or tenant's land. Any big game
permits not issued to landowners or ten-
10 ants within the time period prescribed by
rule and regulation may be
11 issued without regard to the 50%
limitation.
12 (j) Members of
the immediate family who are domiciled with a land-
13 owner or tenant may apply for a big game
permit as a landowner or as a
14 tenant, but the total number of permits
issued to a landowner or tenant
15 and a landowner's or tenant's immediate
family shall not exceed one per-
16 mit for each 80 acres owned by such
landowner or operated by such
17 tenant. The secretary may require proof of
ownership or tenancy from
18 individuals applying for a big game permit
as a landowner or as a tenant.
19 (k) The secretary
may issue permits for deer or turkey to nonresident
20 landowners, but any such permit shall be
restricted to hunting only on
21 lands owned by the nonresident
landowner.
22 (l) The secretary
may issue turkey hunting permits to nonresidents
23 in turkey management units with unlimited
turkey hunting permits
24 available.
25 (m) The secretary
may issue deer hunting permits to nonresidents,
26 subject to the following limitations:
27 (1) The total
number of nonresident deer firearm permits of each
28 type specified by rules and regulations
that may be issued for a deer
29 season in a management unit shall not
exceed 5% of the total number of
30 resident deer firearm permits of such type
authorized for such season in
31 such management unit; and
32 (2) the total
number of nonresident deer archery permits of each type
33 specified by rules and regulations that may
be issued for a deer season in
34 a management unit shall not exceed 5% of
the total number of resident
35 deer archery permits of such type
authorized for such season in such
36 management unit.
37 Nonresident deer
archery permits may be restricted to a particular deer
38 species without regard to resident deer
archery permit species restric-
39 tions, or lack thereof.
40 If an unlimited number
of resident deer permits is authorized for a
41 deer season or management unit, the
percentage limitations of subsec-
42 tions (m)(1) and (m)(2) shall be based upon
the total number of resident
43 firearm permits and the total number of
archery permits, respectively,
4
1 issued in the management unit during
the most recent preceding similar
2 season. If in a management unit there
are an unlimited number of game
3 tags available to residents, the
secretary, in the secretary's discretion and
4 in accordance with rules and
regulations, may authorize the issuance of
5 an unlimited number of deer tags for
such unit to nonresidents.
6 (n) Any
nonresident deer hunting permits authorized under subsec-
7 tion (m) that remain unissued due to
an insufficient number of nonresi-
8 dent applications as of a deadline
determined by the secretary, shall be
9 made available to residents.
10 (o) No big game
permit issued to a person under 14 years of age shall
11 be valid until such person reaches 14 years
of age, except that a person
12 who is 12 years or 13 years of age and has
been issued a certificate of
13 completion of an approved hunter education
course may be issued: (1) A
14 deer archery permit if the person submits
to the secretary evidence, sat-
15 isfactory to the secretary, of completion
of a bow hunting safety education
16 course; or (2) a wild turkey firearm
permit. Such deer archery permit or
17 turkey firearm permit shall be valid only
while the individual is hunting
18 under the immediate supervision of an adult
who is 21 years of age or
19 older.
20 (p) A big game
permit shall state the species, number and sex of the
21 big game which may be killed by the
permittee. The secretary may furnish
22 an informational card with any big game
permit and, at the conclusion of
23 the open season, each permittee receiving
such card shall return the card
24 to the department, giving such information
as is called for on the card.
25 (q) The permittee
shall permanently affix the game tag to the carcass
26 of any big game immediately after killing
and thereafter, if required by
27 rules and regulations, the permittee shall
immediately take such killed
28 game to a check station as required in the
rules and regulations, where a
29 check station tag shall be affixed to the
game carcass if the kill is legal.
30 The tags shall remain affixed until the
carcass is consumed or processed
31 for storage.
32 (r) The
provisions of this section do not apply to big game animals
33 sold in surplus property disposal sales of
department exhibit herds or big
34 game animals legally taken outside this
state.
35 (s)
(1) No person shall be issued any type of deer permit that
au-
36 thorizes the taking of an antlered deer
during a season unless the person
37 first proves to the satisfaction of the
department, as specified by rules and
38 regulations adopted in accordance with
K.S.A. 32-805, and amendments
39 thereto, that the person has taken two
antlerless deer during such season.
40 (2) On or
before February 1, 2003, the secretary, the commissioner
41 of insurance and the secretary of
agriculture shall report to the house
42 standing committee on environment and
the senate standing committee
43 on energy and natural resources
regarding their assessment of reported
5
1 property damage that is related to
deer overpopulation. Unless extended
2 by the legislature, the provisions
of this subsection (s) shall expire on June
3 30, 2003.
4 New Sec.
2. (a) There shall be allowed as a credit against the tax
5 liability of a taxpayer imposed under
the Kansas income tax act an amount
6 equal to costs incurred by the
taxpayer for processing meat of one or
7 more deer taken by the taxpayer if
such meat is donated to an organization
8 exempt from income taxation under the
provisions of section 501(c)(3) of
9 the federal internal revenue code.
The tax credit allowed by this subsec-
10 tion shall be deducted from the taxpayer's
income tax liability for the
11 taxable year in which the expenditures are
made by the taxpayer.
12 (b) The
provisions of this section shall be applicable to all taxable
13 years commencing after December 31,
1999.
14 Sec.
3. K.S.A. 1999 Supp. 79-32,117 is hereby amended to read
as
15 follows: 79-32,117. (a) The Kansas adjusted
gross income of an individual
16 means such individual's federal adjusted
gross income for the taxable year,
17 with the modifications specified in this
section.
18 (b) There shall
be added to federal adjusted gross income:
19 (i) Interest
income less any related expenses directly incurred in the
20 purchase of state or political subdivision
obligations, to the extent that
21 the same is not included in federal
adjusted gross income, on obligations
22 of any state or political subdivision
thereof, but to the extent that interest
23 income on obligations of this state or a
political subdivision thereof issued
24 prior to January 1, 1988, is specifically
exempt from income tax under the
25 laws of this state authorizing the issuance
of such obligations, it shall be
26 excluded from computation of Kansas
adjusted gross income whether or
27 not included in federal adjusted gross
income. Interest income on obli-
28 gations of this state or a political
subdivision thereof issued after Decem-
29 ber 31, 1987, shall be excluded from
computation of Kansas adjusted
30 gross income whether or not included in
federal adjusted gross income.
31 (ii) Taxes on or
measured by income or fees or payments in lieu of
32 income taxes imposed by this state or any
other taxing jurisdiction to the
33 extent deductible in determining federal
adjusted gross income and not
34 credited against federal income tax. This
paragraph shall not apply to taxes
35 imposed under the provisions of K.S.A.
79-1107 or 79-1108, and amend-
36 ments thereto, for privilege tax year 1995,
and all such years thereafter.
37 (iii) The federal
net operating loss deduction.
38 (iv) Federal
income tax refunds received by the taxpayer if the de-
39 duction of the taxes being refunded
resulted in a tax benefit for Kansas
40 income tax purposes during a prior taxable
year. Such refunds shall be
41 included in income in the year actually
received regardless of the method
42 of accounting used by the taxpayer. For
purposes hereof, a tax benefit
43 shall be deemed to have resulted if the
amount of the tax had been de-
6
1 ducted in determining income subject
to a Kansas income tax for a prior
2 year regardless of the rate of
taxation applied in such prior year to the
3 Kansas taxable income, but only that
portion of the refund shall be in-
4 cluded as bears the same proportion
to the total refund received as the
5 federal taxes deducted in the year to
which such refund is attributable
6 bears to the total federal income
taxes paid for such year. For purposes
7 of the foregoing sentence, federal
taxes shall be considered to have been
8 deducted only to the extent such
deduction does not reduce Kansas tax-
9 able income below zero.
10 (v) The amount of
any depreciation deduction or business expense
11 deduction claimed on the taxpayer's federal
income tax return for any
12 capital expenditure in making any building
or facility accessible to the
13 handicapped, for which expenditure the
taxpayer claimed the credit al-
14 lowed by K.S.A. 79-32,177, and amendments
thereto.
15 (vi) Any amount
of designated employee contributions picked up by
16 an employer pursuant to K.S.A. 12-5005,
20-2603, 74-4919 and 74-4965,
17 and amendments to such sections.
18 (vii) The amount
of any charitable contribution made to the extent
19 the same is claimed as the basis for the
credit allowed pursuant to K.S.A.
20 79-32,196, and amendments thereto.
21 (viii) The amount
of any costs incurred for improvements to a swine
22 facility, claimed for deduction in
determining federal adjusted gross in-
23 come, to the extent the same is claimed as
the basis for any credit allowed
24 pursuant to K.S.A. 1999 Supp. 79-32,204 and
amendments thereto.
25 (ix) The amount
of any ad valorem taxes and assessments paid and
26 the amount of any costs incurred for
habitat management or construction
27 and maintenance of improvements on real
property, claimed for deduc-
28 tion in determining federal adjusted gross
income, to the extent the same
29 is claimed as the basis for any credit
allowed pursuant to K.S.A. 79-32,203
30 and amendments thereto.
31 (x) The amount
of any costs of processing deer meat, claimed for de-
32 duction in determining federal adjusted
gross income, to the extent the
33 same is claimed as the basis for any
credit allowed pursuant to section 2,
34 and amendments thereto.
35 (c) There shall
be subtracted from federal adjusted gross income:
36 (i) Interest or
dividend income on obligations or securities of any
37 authority, commission or instrumentality of
the United States and its pos-
38 sessions less any related expenses directly
incurred in the purchase of
39 such obligations or securities, to the
extent included in federal adjusted
40 gross income but exempt from state income
taxes under the laws of the
41 United States.
42 (ii) Any amounts
received which are included in federal adjusted
43 gross income but which are specifically
exempt from Kansas income tax-
7
1 ation under the laws of the state of
Kansas.
2 (iii) The
portion of any gain or loss from the sale or other disposition
3 of property having a higher adjusted
basis for Kansas income tax purposes
4 than for federal income tax purposes
on the date such property was sold
5 or disposed of in a transaction in
which gain or loss was recognized for
6 purposes of federal income tax that
does not exceed such difference in
7 basis, but if a gain is considered a
long-term capital gain for federal in-
8 come tax purposes, the modification
shall be limited to that portion of
9 such gain which is included in
federal adjusted gross income.
10 (iv) The amount
necessary to prevent the taxation under this act of
11 any annuity or other amount of income or
gain which was properly in-
12 cluded in income or gain and was taxed
under the laws of this state for a
13 taxable year prior to the effective date of
this act, as amended, to the
14 taxpayer, or to a decedent by reason of
whose death the taxpayer acquired
15 the right to receive the income or gain, or
to a trust or estate from which
16 the taxpayer received the income or
gain.
17 (v) The amount of
any refund or credit for overpayment of taxes on
18 or measured by income or fees or payments
in lieu of income taxes im-
19 posed by this state, or any taxing
jurisdiction, to the extent included in
20 gross income for federal income tax
purposes.
21 (vi) Accumulation
distributions received by a taxpayer as a beneficiary
22 of a trust to the extent that the same are
included in federal adjusted
23 gross income.
24 (vii) Amounts
received as annuities under the federal civil service
25 retirement system from the civil service
retirement and disability fund
26 and other amounts received as retirement
benefits in whatever form
27 which were earned for being employed by the
federal government or for
28 service in the armed forces of the United
States.
29 (viii) Amounts
received by retired railroad employees as a supple-
30 mental annuity under the provisions of 45
U.S.C. 228b (a) and 228c (a)(1)
31 et seq.
32 (ix) Amounts
received by retired employees of a city and by retired
33 employees of any board of such city as
retirement allowances pursuant to
34 K.S.A. 13-14,106, and amendments thereto,
or pursuant to any charter
35 ordinance exempting a city from the
provisions of K.S.A. 13-14,106, and
36 amendments thereto.
37 (x) For taxable
years beginning after December 31, 1976, the amount
38 of the federal tentative jobs tax credit
disallowance under the provisions
39 of 26 U.S.C. 280 C. For taxable years
ending after December 31, 1978,
40 the amount of the targeted jobs tax credit
and work incentive credit dis-
41 allowances under 26 U.S.C. 280 C.
42 (xi) For taxable
years beginning after December 31, 1986, dividend
43 income on stock issued by Kansas Venture
Capital, Inc.
8
1 (xii) For
taxable years beginning after December 31, 1989, amounts
2 received by retired employees of a
board of public utilities as pension and
3 retirement benefits pursuant to
K.S.A. 13-1246, 13-1246a and 13-1249
4 and amendments thereto.
5 (xiii) For
taxable years beginning after December 31, 1993, the
6 amount of income earned on
contributions deposited to an individual
7 development account under K.S.A.
79-32,117h, and amendments thereto.
8 (xiv) For
all taxable years commencing after December 31, 1996, that
9 portion of any income of a bank
organized under the laws of this state or
10 any other state, a national banking
association organized under the laws
11 of the United States, an association
organized under the savings and loan
12 code of this state or any other state, or a
federal savings association or-
13 ganized under the laws of the United
States, for which an election as an
14 S corporation under subchapter S of the
federal internal revenue code is
15 in effect, which accrues to the taxpayer
who is a stockholder of such
16 corporation and which is not distributed to
the stockholders as dividends
17 of the corporation.
18 (xv) For all
taxable years beginning after December 31, 1999,
19 amounts not exceeding $2,000 for each
designated beneficiary which are
20 contributed to a family postsecondary
education savings account estab-
21 lished under the Kansas postsecondary
education savings program for the
22 purpose of paying the qualified higher
education expenses of a designated
23 beneficiary at an institution of
postsecondary education. The terms and
24 phrases used in this paragraph shall have
the meaning respectively as-
25 cribed thereto by the provisions of K.S.A.
1999 Supp. 75-643, and amend-
26 ments thereto, and the provisions of such
section are hereby incorporated
27 by reference for all purposes thereof.
28 (d) There shall
be added to or subtracted from federal adjusted gross
29 income the taxpayer's share, as beneficiary
of an estate or trust, of the
30 Kansas fiduciary adjustment determined
under K.S.A. 79-32,135, and
31 amendments thereto.
32 (e) The amount of
modifications required to be made under this sec-
33 tion by a partner which relates to items of
income, gain, loss, deduction
34 or credit of a partnership shall be
determined under K.S.A. 79-32,131,
35 and amendments thereto, to the extent that
such items affect federal
36 adjusted gross income of the partner.
37 New Sec.
4. (a) Whenever a person delivers a deer carcass to a meat
38 processor in this state for processing, the
meat processor shall give the
39 person a certificate, in a form prescribed
by the secretary of wildlife and
40 parks, verifying the delivery of such deer
carcass.
41 (b) Whenever a
person delivers a deer carcass to a solid waste disposal
42 area in this state, the operator of the
disposal area shall give the person
43 a certificate, in a form prescribed by the
secretary of wildlife and parks,
9
1 verifying the delivery of such deer
carcass.
2 (c) In
accordance with procedures established by the secretary of
3 wildlife and parks, each meat
processor in this state and each operator of
4 a solid waste disposal area in this
state shall receive from the department
5 an amount equal to $5 for each
certificate issued by such processor or
6 operator pursuant to this section.
Any such amount shall be paid from
7 the wildlife fee fund.
8 Sec. 5. K.S.A. 1999 Supp.
32-937 and 79-32,117 are hereby repealed.
9 Sec. 6. This act
shall take effect and be in force from and after its
10 publication in the statute book.