Brief (1)
SB 408 would amend the Kansas Income Tax Act to allow the disclosure of confidential income tax information to the Kansas State Gaming Agency for use in determining qualifications of licensees and applicants for licensure in tribal gaming. The State Gaming Agency would be required to keep the information confidential.
Background
This bill was introduced at the request of the Kansas Department of Revenue. The Senate Committee received testimony from the Executive Director of the State Gaming Agency indicating that the agency can currently determine if an individual seeking to be issued a gaming license has paid real estate taxes, personal property taxes, and federal income taxes. However, the agency cannot determine if an applicant for a gaming license at a tribal casino had filed and paid income taxes to the State of Kansas. Access to this information was requested to show whether the applicant is in compliance with state law and the provisions of the Tribal-State Compact, as well as to show the applicant's sources of income.
The Division of the Budget reports that passage of SB 408 would have no fiscal impact.
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