Brief⁽¹⁾

H.B. 2549 would enact a number of estate tax reform provisions to clarify the Kansas law in the wake of recent federal law changes and the repeal of the Kansas inheritance tax. The bill would remove an estate tax lien provision in K.S.A. 79-15,107 and repeal a provision which requires a district court finding that all estate taxes have been paid prior to the acceptance of the final accounting (K.S.A. 79-15,110). These measures would virtually eliminate the need for nontaxable estates to file returns.

Background

H.B. 2549 was introduced at the request of and supported by the Kansas Judicial Council's Estate Tax Advisory Committee. The bill is not expected to affect State General Fund receipts.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html