402 1997 Session Laws of Kansas Ch. 113
An Act concerning nongame, threatened and endangered species;
relating to listing of and
recovery plans for such species; allowing tax credits for certain
taxes and assessments;
amending K.S.A. 32-957, 32-960 and 32-962 and K.S.A. 1996 Supp.
79-32,117 and re-
pealing the existing sections; also repealing K.S.A. 1996 Supp.
32-963a.
Be it enacted by the Legislature of the State of
Kansas:
Section 1. K.S.A. 32-957 is hereby amended to read as follows:
32-
957. K.S.A. 32-957 through 32-963, 32-1009 through 32-1012
and, 32-
1033 and sections 3 and 4, and amendments thereto, shall be
known and
may be cited as the nongame and endangered species conservation
act.
Sec. 2. K.S.A. 32-960 is hereby amended to read as follows:
32-960.
(a) The secretary shall determine whether any species of wildlife
indig-
enous to the state is a threatened species or an endangered species
in
this state because of any of the following factors:
(1) The present or threatened destruction, modification or
curtail-
ment of its habitat or range;
Ch. 113 1997 Session Laws of Kansas 403
(2) the overutilization of such species for commercial,
sporting, sci-
entific, educational or other purposes;
(3) disease or predation;
(4) the inadequacy of existing regulatory mechanisms; or
(5) the presence of other natural or man-made factors affecting
its
continued existence within this state.
(b) (1) The secretary shall make the determinations required by
sub-
section (a) on the basis of the best scientific, commercial and
other data
available to the secretary and after consultation, as appropriate,
with fed-
eral agencies, other interested state agencies and interested
persons and
organizations.
(2) In determining whether any species of wildlife is a
threatened
species or an endangered species in this state, the secretary shall
take
into consideration those actions, if any, being carried out or
about to be
carried out by the federal government, by other states, by other
agencies
of this state or political subdivisions thereof, or by
nongovernmental per-
sons or organizations which may affect the species under
consideration.
(3) Species of wildlife which occur in this state and which have
been
determined to be threatened species or endangered species pursuant
to
Pub. L. No. 93-205 (December 28, 1973), the endangered species act
of
1973, and amendments thereto, shall receive full consideration by
the
secretary to determine whether each such species is a threatened or
an
endangered species in this state.
(c) (1) The secretary shall adopt, in accordance with K.S.A.
32-805
and amendments thereto, rules and regulations pursuant to
K.S.A. 32-963
and amendments thereto which contain a list of all species
of wildlife
indigenous to this state which have been determined to be
endangered
species pursuant to this section and a list of all such species
which have
been determined to be threatened species pursuant to this section.
Each
list shall refer to the species contained therein by their
scientific and
common names, if any, and shall specify with respect to each such
species
the portion of the range of such species within this state in which
it is
threatened or endangered.
(2) The secretary may not add a species to nor remove a species
from
any such list unless the secretary has first:
(A) Published a public notice of such proposed action;
(B) notified the governor of any state which shares a common
border
with this state and in which the subject species is known to occur
that
such action is being proposed; and
(C) allowed at least 30 days following publication of
such public no-
(i) in cases
tice for comment from the public and other interested parties,
except that
in cases where the secretary determines that an emergency situation
ex-
ists, the secretary may add species to such lists provided the
secretary has
published a public notice that such an emergency situation exists
together
with a summary of facts which support such determination
404 1997 Session Laws of Kansas Ch. 113
where the secretary determines that an emergency situation
exists, pub-
lished a public notice that such an emergency situation exists,
together
with a summary of facts that support such determination; or (ii) in
all
other cases, conducted public informational meetings to coincide
with the
scientific review outside the agency which will recommend action
with
regard to the addition of the species to or removal of the species
from the
list. All documents within the control and custody of the secretary
that
pertain to adding the species to or removing the species from the
list shall
be made available to the public in a local repository, such as a
public
library, courthouse or regional office of the department. The
secretary
shall also mail a notice of the proposed addition of the species to
or re-
moval of the species from the list to federal and state agencies
and local
and tribal governments that are or may be affected by results of
the review
and to all individuals and organizations that have requested
notification
of department action regarding the administration of this act. The
sec-
retary shall also issue news releases to publicize the proposed
addition of
the species to or removal of the species from the list.
(3) Upon the petition of an interested person, the secretary
shall con-
duct a review of any listed or unlisted species of wildlife
proposed to be
removed from or added to either of the lists adopted pursuant to
this
subsection (c), but only if the secretary makes a determination and
pub-
lishes a public notice that such person has presented substantial
evidence
which warrants such a review. Once the secretary has made a
determi-
nation that a review is warranted, the process described in
subsection
(c)(2), including the conducting of a public information meeting,
shall
apply.
(d) Every five years the secretary shall conduct a review of
the species
listed pursuant to this act (except for those species listed
pursuant to the
federal endangered species act of 1973, as amended) and shall
submit any
proposed changes in the listings to the following for
consideration: (1)
Federal and state agencies and local and tribal governments that
are or
may be affected by results of the change; and (2) all individuals
and or-
ganizations that have requested notification of departmental action
re-
garding administration of this act. After at least 90 days for
comment by
the agencies, governments, individuals and organizations to which
the
proposed changes are submitted, the secretary shall submit to the
com-
mission proposed rules and regulations making any changes that the
sec-
retary determines should be made in the listings.
New Sec. 3. (a) On or before January 1, 1998, the secretary
shall
adopt, in accordance with K.S.A. 32-805 and amendments thereto,
rules
and regulations establishing procedures for developing and
implementing
recovery plans for all species listed as in need of conservation,
threatened
or endangered. The secretary shall give priority to development of
re-
covery plans for particular species based on a cumulative
assessment of
Ch. 113 1997 Session Laws of Kansas 405
the scientific evidence available. Based on the priority
ranking, the sec-
retary shall develop and begin implementation of recovery plans for
at
least two listed species on or before January 1, 1999.
(b) Whenever a species is added to the list of threatened or
endan-
gered species, the secretary shall establish a volunteer local
advisory com-
mittee composed of members broadly representative of the area
affected
by the addition of the species to the list. Members shall include
repre-
sentatives of specialists from academic institutions, agribusiness
and other
trade organizations, state environmental and conservation
organizations
and other interested organizations and individuals. In addition,
the mem-
bership shall include, if appropriate, landowners and public
officials rep-
resenting state, local and tribal governments. To the maximum
extent
possible, committee membership shall evenly balance the interests
of all
potentially affected groups and institutions.
(c) The advisory committee shall: (1) Work with the secretary to
adapt
the listing of the species and the recovery plan for the species to
the social
and economic conditions of the affected area; and (2) disseminate
infor-
mation to the public about the scientific basis of the decision to
list the
species, the regulatory process and incentives available to
landowners
pursuant to this act.
(d) If a species in need of conservation receives a priority
ranking to
develop and begin implementation of a recovery plan, the secretary
shall
establish a volunteer local advisory committee in the same manner
as
provided by subsection (b) to work with the secretary to adapt the
recov-
ery plan and disseminate information to the public.
(e) In implementing a recovery plan for a species, the secretary
shall
consider any data, recommendations and information provided by
the
advisory committee.
New Sec. 4. The secretary shall adopt, in accordance with K.S.A.
32-
805 and amendments thereto, rules and regulations establishing
those
guidelines prescribed in the operational directive of the secretary
dated
January 18, 1996, as the guidelines for law enforcement actions and
per-
mit requirements relating to the species listed as threatened or
endan-
gered pursuant to the Kansas nongame and endangered species
conser-
vation act and based on a determination of ``intent'' as it relates
to lawful
activities associated with normal farming and ranching practices.
In ad-
dition, such rules and regulations incorporating the operational
directive
shall establish guidelines for enforcement activities related to
develop-
ment of residential and commercial property on privately owned
property
financed with private, nonpublic funds.
Sec. 5. K.S.A. 32-962 is hereby amended to read as follows:
32-962.
(a) The secretary shall establish such programs, including
acquisition of
land or aquatic habitat, as are deemed necessary for the
conservation of
nongame, threatened and endangered species. The secretary shall
utilize
406 1997 Session Laws of Kansas Ch. 113
all authority vested in the secretary by the laws of this state
to carry out
the purposes of this section with the exception that the secretary
shall
not utilize the power of eminent domain to carry out such
programs
unless a specific authorization and appropriation is made therefor
by the
legislature.
(b) (1) In carrying out programs authorized by this
section, the sec-
retary may enter into agreements with federal agencies, other
states, other
state agencies, political subdivisions of this state or
with private persons
for administration and management of any area established under
this
section or utilized for conservation of nongame,
species, species in need
of conservation or threatened or endangered species. Such
programs shall
include, but not be limited to, the following conservation
agreements:
(A) Prelisting conservation agreement: An agreement
identifying land
where the contracting entity agrees to carry out management
activities
that increase the likelihood of species survival before a species
is listed as
threatened or endangered. The intent of such agreement would be to
allow
the contracting entity to carry out management activities specified
in the
agreement during the life of the agreement without penalties of law
en-
forcement action or permitting requirements if the species is
listed at a
later date.
(B) Safe harbor agreement: An agreement in which the
contracting
entity agrees to maintain or enhance suitable, but currently
unoccupied,
habitat for a species listed as in need of conservation, threatened
or en-
dangered so as to increase utilization of the habitat by a listed
species.
The intent of such agreement would be to protect the contracting
entity
from any restrictions on land use that might otherwise occur if a
listed
species immigrates into the habitat.
(C) No take agreement: An agreement allowing the contracting
entity
to implement voluntary management activities that maintain,
enhance, set
aside or create habitat for species listed as in need of
conservation, threat-
ened or endangered. The intent of such agreement would be to
provide
assurance that the management activities specified in the
agreement
would not lead to penalties of law enforcement action or
permitting
requirements if future changes in land use are needed.
(2) The initial term of any agreement pursuant to subsection
(b)(1)
shall be five years. An agreement may be continued, with or
without
modification, after the five-year term, subject to review and
determination
by all parties. In the absence of a mutually satisfactory
determination by
the parties that an agreement should continue, the agreement will
ter-
minate.
(c) The governor shall review other programs administered by
the
governor and utilize such programs in furtherance of the purposes
of the
nongame and endangered species conservation act. All state agencies
shall
cooperate with the secretary in furtherance of the conservation of
non-
game, threatened and endangered species.
Ch. 113 1997 Session Laws of Kansas 407
New Sec. 6. (a) There shall be allowed two types of credits
against
the tax liability of a taxpayer imposed under the Kansas income tax
act
related to real property that is both:
(1) Designated by the secretary of wildlife and parks pursuant
to the
nongame and endangered species conservation act as critical habitat
for
a threatened or endangered species or certified by the secretary of
wildlife
and parks as land known to support populations of species in need
of
conservation; and
(2) included in management activities as part of a recovery
plan, or
an agreement identified in subsection (b) of K.S.A. 32-962 and
amend-
ments thereto, as approved by the secretary of wildlife and parks,
for a
species listed as threatened, endangered or in need of conservation
pur-
suant to the nongame and endangered species conservation
act.
(b) There shall be allowed as an annual credit against the tax
liability
of a taxpayer imposed an amount equal to the total amount paid by
the
taxpayer during the taxable year for ad valorem taxes and
assessments that
are imposed by the state or by any political or taxing subdivision
of the
state or related to real property described in subsection (a) for
each year
that the management activities specified in the recovery plan or
agree-
ment described in subsection (a)(2) remain in effect and apply to
such
real property. The credit allowed by this subsection shall not
exceed the
amount of tax imposed under the Kansas income tax act reduced by
the
sum of any other credits allowable pursuant to law.
(c) There shall be allowed as a credit against the tax liability
of a
taxpayer imposed under the Kansas income tax act an amount equal
to
costs incurred by the taxpayer for habitat management or
construction
and maintenance of improvements on real property described in
subsec-
tion (a). Such costs shall be for management or improvements in
accord-
ance with management activities as a part of a recovery plan or
conser-
vation agreement identified in subsection (b) of K.S.A. 32-962
and
amendments thereto, as approved by the secretary of wildlife and
parks,
for a species listed as threatened, endangered or in need of
conservation
pursuant to the nongame and endangered species conservation act.
The
tax credit allowed by this subsection shall be deducted from the
taxpayer's
income tax liability for the taxable year in which the expenditures
are
made by the taxpayer. If the amount of such tax credit exceeds the
tax-
payer's income tax liability for such taxable year, the taxpayer
may elect,
at the time of filing the initial return upon which the credit is
claimed,
to: (1) Carry over the amount thereof that exceeds such tax
liability for
deduction from the taxpayer's income tax liability in the next
succeeding
taxable year or years until the total amount of the tax credit has
been
deducted from tax liability; or (2) receive reimbursement of the
amount
thereof that exceeds such tax liability, to be paid from amounts
appro-
priated to the secretary of revenue for that purpose upon warrants
of the
408 1997 Session Laws of Kansas Ch. 113
director of accounts and reports issued pursuant to vouchers
approved
by the secretary or a person or persons designated by the
secretary.
(d) The provisions of this section shall be applicable to all
taxable
years commencing after December 31, 1997, but before January 1,
2003.
Sec. 7. K.S.A. 1996 Supp. 79-32,117 is hereby amended to read
as
follows: 79-32,117. (a) The Kansas adjusted gross income of an
individual
means such individual's federal adjusted gross income for the
taxable year,
with the modifications specified in this section.
(b) There shall be added to federal adjusted gross
income:
(i) Interest income less any related expenses directly incurred
in the
purchase of state or political subdivision obligations, to the
extent that
the same is not included in federal adjusted gross income, on
obligations
of any state or political subdivision thereof, but to the extent
that interest
income on obligations of this state or a political subdivision
thereof issued
prior to January 1, 1988, is specifically exempt from income tax
under the
laws of this state authorizing the issuance of such obligations, it
shall be
excluded from computation of Kansas adjusted gross income whether
or
not included in federal adjusted gross income. Interest income on
obli-
gations of this state or a political subdivision thereof issued
after Decem-
ber 31, 1987, shall be excluded from computation of Kansas
adjusted
gross income whether or not included in federal adjusted gross
income.
(ii) Taxes on or measured by income or fees or payments in lieu
of
income taxes imposed by this state or any other taxing jurisdiction
to the
extent deductible in determining federal adjusted gross income and
not
credited against federal income tax. This paragraph shall not apply
to taxes
imposed under the provisions of K.S.A. 79-1107 or 79-1108, and
amend-
ments thereto, for privilege tax year 1995, and all such years
thereafter.
(iii) The federal net operating loss deduction.
(iv) Federal income tax refunds received by the taxpayer if the
de-
duction of the taxes being refunded resulted in a tax benefit for
Kansas
income tax purposes during a prior taxable year. Such refunds shall
be
included in income in the year actually received regardless of the
method
of accounting used by the taxpayer. For purposes hereof, a tax
benefit
shall be deemed to have resulted if the amount of the tax had been
de-
ducted in determining income subject to a Kansas income tax for a
prior
year regardless of the rate of taxation applied in such prior year
to the
Kansas taxable income, but only that portion of the refund shall be
in-
cluded as bears the same proportion to the total refund received as
the
federal taxes deducted in the year to which such refund is
attributable
bears to the total federal income taxes paid for such year. For
purposes
of the foregoing sentence, federal taxes shall be considered to
have been
deducted only to the extent such deduction does not reduce Kansas
tax-
able income below zero.
(v) The amount of any depreciation deduction or business
expense
Ch. 113 1997 Session Laws of Kansas 409
deduction claimed on the taxpayer's federal income tax return
for any
capital expenditure in making any building or facility accessible
to the
handicapped, for which expenditure the taxpayer claimed the credit
al-
lowed by K.S.A. 79-32,177, and amendments thereto.
(vi) Any amount of designated employee contributions picked up
by
an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and
74-4965,
and amendments to such sections.
(vii) The amount of any charitable contribution made to the
extent
the same is claimed as the basis for the credit allowed pursuant to
K.S.A.
1996 Supp. 79-32,196, and amendments thereto.
(viii) The amount of any ad valorem taxes and assessments
paid and
the amount of any costs incurred for habitat management or
construction
and maintenance of improvements on real property, claimed for
deduction
in determining federal adjusted gross income, to the extent the
same is
claimed as the basis for any credit allowed pursuant to section 6
and
amendments thereto.
(c) There shall be subtracted from federal adjusted gross
income:
(i) Interest or dividend income on obligations or securities of
any
authority, commission or instrumentality of the United States and
its pos-
sessions less any related expenses directly incurred in the
purchase of
such obligations or securities, to the extent included in federal
adjusted
gross income but exempt from state income taxes under the laws of
the
United States.
(ii) Any amounts received which are included in federal
adjusted
gross income but which are specifically exempt from Kansas income
tax-
ation under the laws of the state of Kansas.
(iii) The portion of any gain or loss from the sale or other
disposition
of property having a higher adjusted basis for Kansas income tax
purposes
than for federal income tax purposes on the date such property was
sold
or disposed of in a transaction in which gain or loss was
recognized for
purposes of federal income tax that does not exceed such difference
in
basis, but if a gain is considered a long-term capital gain for
federal in-
come tax purposes, the modification shall be limited to that
portion of
such gain which is included in federal adjusted gross
income.
(iv) The amount necessary to prevent the taxation under this act
of
any annuity or other amount of income or gain which was properly
in-
cluded in income or gain and was taxed under the laws of this state
for a
taxable year prior to the effective date of this act, as amended,
to the
taxpayer, or to a decedent by reason of whose death the taxpayer
acquired
the right to receive the income or gain, or to a trust or estate
from which
the taxpayer received the income or gain.
(v) The amount of any refund or credit for overpayment of taxes
on
or measured by income or fees or payments in lieu of income taxes
im-
posed by this state, or any taxing jurisdiction, to the extent
included in
gross income for federal income tax purposes.
410 1997 Session Laws of Kansas Ch. 113
(vi) Accumulation distributions received by a taxpayer as a
beneficiary
of a trust to the extent that the same are included in federal
adjusted
gross income.
(vii) Amounts received as annuities under the federal civil
service
retirement system from the civil service retirement and disability
fund
and other amounts received as retirement benefits in whatever
form
which were earned for being employed by the federal government or
for
service in the armed forces of the United States.
(viii) Amounts received by retired railroad employees as a
supple-
mental annuity under the provisions of 45 U.S.C. 228b (a) and 228c
(a)(1)
et seq.
(ix) Amounts received by retired employees of a city and by
retired
employees of any board of such city as retirement allowances
pursuant to
K.S.A. 13-14,106, and amendments thereto, or pursuant to any
charter
ordinance exempting a city from the provisions of K.S.A. 13-14,106,
and
amendments thereto.
(x) For taxable years beginning after December 31, 1976, the
amount
of the federal tentative jobs tax credit disallowance under the
provisions
of 26 U.S.C. 280 C. For taxable years ending after December 31,
1978,
the amount of the targeted jobs tax credit and work incentive
credit dis-
allowances under 26 U.S.C. 280 C.
(xi) For taxable years beginning after December 31, 1986,
dividend
income on stock issued by Kansas Venture Capital, Inc.
(xii) For taxable years beginning after December 31, 1989,
amounts
received by retired employees of a board of public utilities as
pension and
retirement benefits pursuant to K.S.A. 13-1246, 13-1246a and
13-1249
and amendments thereto.
(xiii) For taxable years beginning after December 31, 1993,
the
amount of income earned on contributions deposited to an
individual
development account under K.S.A. 1996 Supp. 79-32,117h, and
amend-
ments thereto.
(d) There shall be added to or subtracted from federal adjusted
gross
income the taxpayer's share, as beneficiary of an estate or trust,
of the
Kansas fiduciary adjustment determined under K.S.A. 79-32,135,
and
amendments thereto.
(e) The amount of modifications required to be made under this
sec-
tion by a partner which relates to items of income, gain, loss,
deduction
or credit of a partnership shall be determined under K.S.A.
79-32,131,
and amendments thereto, to the extent that such items affect
federal
adjusted gross income of the partner.
Sec. 8. K.S.A. 32-957, 32-960 and 32-962 and K.S.A. 1996 Supp.
32-
963a and 79-32,117 are hereby repealed.
Ch. 113 1997 Session Laws of Kansas 411
Sec. 9. This act shall take effect and be in force from and
after its
publication in the Kansas register.
Approved April 22, 1997.
Published in the Kansas Register: May 1, 1997.