Kansas Senate Committee on Assessment and Taxationhttp://kslegislature.org/li/b2021_22/committees/ctte_s_assess_tax_1/Events Relating to the Senate Committee on Assessment and Taxation of the Kansas Legislatureen-usTue, 10 Dec 2024 16:01:10 +0000Sponsored Bill: SB21http://kslegislature.org/li/b2021_22/measures/sb21/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB21 - Approving election for sales tax authority for Cherokee county.http://kslegislature.org/li/b2021_22/measures/sb21/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB22http://kslegislature.org/li/b2021_22/measures/sb22/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB22 - Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals and payment protection program loans and expenses; expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount; allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return; exempting from income compensation attributable to unemployment insurance ID fraud; and increasing the net operating loss for corporations.http://kslegislature.org/li/b2021_22/measures/sb22/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB23http://kslegislature.org/li/b2021_22/measures/sb23/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB23 - Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.http://kslegislature.org/li/b2021_22/measures/sb23/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB46http://kslegislature.org/li/b2021_22/measures/sb46/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB46 - Providing a Kansas income tax subtraction modification for certain amounts received under employer-sponsored retirement plans.http://kslegislature.org/li/b2021_22/measures/sb46/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB47http://kslegislature.org/li/b2021_22/measures/sb47/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB47 - Enacting the Kansas taxpayer protection act, requiring the signature and tax identification number of paid tax return preparers on income tax returns and authorizing actions to enjoin paid tax return preparers from engaging in certain conduct.http://kslegislature.org/li/b2021_22/measures/sb47/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB49http://kslegislature.org/li/b2021_22/measures/sb49/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB49 - Extending the time period and expanding eligibility for the single city port authority income tax credit.http://kslegislature.org/li/b2021_22/measures/sb49/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB50http://kslegislature.org/li/b2021_22/measures/sb50/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB50 - Requiring marketplace facilitators to collect and remit sales, use and transient guest taxes and 911 fees from sales made through their platforms and removing click-through nexus provisions.http://kslegislature.org/li/b2021_22/measures/sb50/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB70http://kslegislature.org/li/b2021_22/measures/sb70/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB70 - Making exemption permanent for certain cash rebates on sales or leases of new motor vehicles and excluding discounts and coupons from the sales or selling price for sales tax purposes.http://kslegislature.org/li/b2021_22/measures/sb70/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB71http://kslegislature.org/li/b2021_22/measures/sb71/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB71 - Establishing income tax and privilege tax credits for contributions to the Eisenhower foundation.http://kslegislature.org/li/b2021_22/measures/sb71/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB72http://kslegislature.org/li/b2021_22/measures/sb72/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB72 - Requiring appraisal courses for county appraisers and members of the state board of tax appeals to be courses approved by the Kansas real estate appraisal board.http://kslegislature.org/li/b2021_22/measures/sb72/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB87http://kslegislature.org/li/b2021_22/measures/sb87/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB87 - Discontinuing apportionment of countywide retailers' sales tax imposed for general purposes between the county and cities located therein.http://kslegislature.org/li/b2021_22/measures/sb87/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB98http://kslegislature.org/li/b2021_22/measures/sb98/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB98 - Placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court and extending the time a state board of tax appeals member may continue to serve after such member's term expires.http://kslegislature.org/li/b2021_22/measures/sb98/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB119http://kslegislature.org/li/b2021_22/measures/sb119/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB119 - Changing time to request full and complete opinion from the state board tax appeals, requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party, prohibiting valuation increases of certain property in appeals, establishing the burden of proof of judicial review in district court, extending the time a board member may continue to serve after such member's term expires, authorizing an appointment by the governor of a member pro tempore under certain conditions, requiring appraisal directives to require compliance with uniform standards of professional appraisal practice, providing for notice and opportunity to be heard prior to removal from county appraiser eligibility list and providing notification when person no longer holds office of county appraiser.http://kslegislature.org/li/b2021_22/measures/sb119/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB147http://kslegislature.org/li/b2021_22/measures/sb147/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB147 - Defining and providing a sales tax exemption for nonprofit integrated community care organizations and providing a sales tax exemption for friends of hospice of Jefferson county.http://kslegislature.org/li/b2021_22/measures/sb147/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB148http://kslegislature.org/li/b2021_22/measures/sb148/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB148 - Exempting grocery stores from sales tax assessments for community improvement districts.http://kslegislature.org/li/b2021_22/measures/sb148/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB149http://kslegislature.org/li/b2021_22/measures/sb149/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB149 - Providing for reimbursement of property taxes from county government for business shutdown or capacity limitation caused by the county.http://kslegislature.org/li/b2021_22/measures/sb149/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB216http://kslegislature.org/li/b2021_22/measures/sb216/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB216 - Extending the eligible time period for rural opportunity zones loan repayment program and income tax credit.http://kslegislature.org/li/b2021_22/measures/sb216/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB217http://kslegislature.org/li/b2021_22/measures/sb217/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB217 - Adding certain counties to the list of eligible rural opportunity zone counties.http://kslegislature.org/li/b2021_22/measures/sb217/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB228http://kslegislature.org/li/b2021_22/measures/sb228/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB228 - Allowing retailer to retain the state rate of sales and compensating use tax from movie ticket sales and concession sales.http://kslegislature.org/li/b2021_22/measures/sb228/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB233http://kslegislature.org/li/b2021_22/measures/sb233/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB233 - Increasing sales tax collection thresholds relating to time frames for filing returns and paying sales tax by certain retailers.http://kslegislature.org/li/b2021_22/measures/sb233/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB234http://kslegislature.org/li/b2021_22/measures/sb234/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB234 - Requiring same appraisal methodology for real and personal property residential mobile homes for property taxation purposes.http://kslegislature.org/li/b2021_22/measures/sb234/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB274http://kslegislature.org/li/b2021_22/measures/sb274/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB274 - Amending the scope of practice, discipline by the board, and license renewal procedures for naturopathic doctors.http://kslegislature.org/li/b2021_22/measures/sb274/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB275http://kslegislature.org/li/b2021_22/measures/sb275/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB275 - Allowing naturopathic doctors to engage in the corporate practice of medicine.http://kslegislature.org/li/b2021_22/measures/sb275/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB282http://kslegislature.org/li/b2021_22/measures/sb282/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB282 - Providing income tax credits for aerospace and aviation program graduates and their employers.http://kslegislature.org/li/b2021_22/measures/sb282/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB286http://kslegislature.org/li/b2021_22/measures/sb286/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB286 - Establishing the COVID-19 governmental use claims fund to provide funds for impacted businesses, providing for income tax credits for impacted businesses, providing for the reimbursement to certain property owners of property taxes resulting from a forced shutdown or capacity limitation and creating a business loan forgiveness program. http://kslegislature.org/li/b2021_22/measures/sb286/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB297http://kslegislature.org/li/b2021_22/measures/sb297/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB297 - Prohibiting cities from collecting solid waste fees against vacant lots or other vacant property and prohibiting cities and counties that establish annual fees from billing these fees on the ad valorem tax statement.http://kslegislature.org/li/b2021_22/measures/sb297/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB302http://kslegislature.org/li/b2021_22/measures/sb302/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB302 - Authorizing counties to impose an earnings tax.http://kslegislature.org/li/b2021_22/measures/sb302/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB306http://kslegislature.org/li/b2021_22/measures/sb306/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB306 - Providing a sales tax exemption for certain purchases by county ambulance service districts.http://kslegislature.org/li/b2021_22/measures/sb306/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB311http://kslegislature.org/li/b2021_22/measures/sb311/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB311 - Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.http://kslegislature.org/li/b2021_22/measures/sb311/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB326http://kslegislature.org/li/b2021_22/measures/sb326/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB326 - Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees.http://kslegislature.org/li/b2021_22/measures/sb326/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB327http://kslegislature.org/li/b2021_22/measures/sb327/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB327 - Excluding separately stated delivery charges from the sales or selling price for sales tax purposes.http://kslegislature.org/li/b2021_22/measures/sb327/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB328http://kslegislature.org/li/b2021_22/measures/sb328/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB328 - Providing an income tax rate of 4.75% for individuals.http://kslegislature.org/li/b2021_22/measures/sb328/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB339http://kslegislature.org/li/b2021_22/measures/sb339/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB339 - Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit.http://kslegislature.org/li/b2021_22/measures/sb339/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB354http://kslegislature.org/li/b2021_22/measures/sb354/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB354 - Excluding discounts and coupons from the sales or selling price for sales tax purposes.http://kslegislature.org/li/b2021_22/measures/sb354/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB359http://kslegislature.org/li/b2021_22/measures/sb359/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB359 - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.http://kslegislature.org/li/b2021_22/measures/sb359/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB378http://kslegislature.org/li/b2021_22/measures/sb378/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB378 - Regulating the retail sale of fireworks all year and extending the time period for seasonal retail sale of fireworks.http://kslegislature.org/li/b2021_22/measures/sb378/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB403http://kslegislature.org/li/b2021_22/measures/sb403/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB403 - Providing sales tax authority for Wilson county.http://kslegislature.org/li/b2021_22/measures/sb403/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB430http://kslegislature.org/li/b2021_22/measures/sb430/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB430 - Allowing income tax net operating loss carryback from sale of certain historic hotels.http://kslegislature.org/li/b2021_22/measures/sb430/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB431http://kslegislature.org/li/b2021_22/measures/sb431/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB431 - Increasing extent of property tax exemption from the statewide school levy for residential property to $100,000 of its appraised valuation. http://kslegislature.org/li/b2021_22/measures/sb431/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB432http://kslegislature.org/li/b2021_22/measures/sb432/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB432 - Providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing. http://kslegislature.org/li/b2021_22/measures/sb432/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB433http://kslegislature.org/li/b2021_22/measures/sb433/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB433 - Establishing a property tax exemption for antique utility trailers.http://kslegislature.org/li/b2021_22/measures/sb433/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB447http://kslegislature.org/li/b2021_22/measures/sb447/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB447 - Designating a bridge on K-126 as the Dennis and Jane Crain overpass.http://kslegislature.org/li/b2021_22/measures/sb447/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB460http://kslegislature.org/li/b2021_22/measures/sb460/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB460 - Requiring a forensic medical evaluation of an alleged victim of child abuse or neglect as part of an investigation, creating a program in the department of health and environment to provide training and payment and defining child abuse review and evaluation providers, networks and examinations and child abuse medical resource centers.http://kslegislature.org/li/b2021_22/measures/sb460/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB461http://kslegislature.org/li/b2021_22/measures/sb461/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB461 - Enacting the delivery service liability act and assigning liability when delivery drivers cause damage to the property of others while carrying out their duties.http://kslegislature.org/li/b2021_22/measures/sb461/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB462http://kslegislature.org/li/b2021_22/measures/sb462/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB462 - Substitute for SB 462 by Committee on Assessment and Taxation - Eliminating the prohibition of a surcharge when purchases are made with a credit or debit card and requiring notice of surcharge for use of credit cards.http://kslegislature.org/li/b2021_22/measures/sb462/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB463http://kslegislature.org/li/b2021_22/measures/sb463/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB463 - Providing a remittance credit to retailers for the collection of sales and compensating use tax.http://kslegislature.org/li/b2021_22/measures/sb463/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB464http://kslegislature.org/li/b2021_22/measures/sb464/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB464 - Discontinuing state property tax levies for the Kansas educational building fund and the state institutions building fund and providing for financing from the state general fund. http://kslegislature.org/li/b2021_22/measures/sb464/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB495http://kslegislature.org/li/b2021_22/measures/sb495/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB495 - Establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level.http://kslegislature.org/li/b2021_22/measures/sb495/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB512http://kslegislature.org/li/b2021_22/measures/sb512/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB512 - Eliminating the division of vehicles modernization surcharge.http://kslegislature.org/li/b2021_22/measures/sb512/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB513http://kslegislature.org/li/b2021_22/measures/sb513/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB513 - Allowing certain property used as a thrift store to qualify for a property tax exemption.http://kslegislature.org/li/b2021_22/measures/sb513/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB514http://kslegislature.org/li/b2021_22/measures/sb514/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB514 - Establishing the Kansas historic site fund checkoff.http://kslegislature.org/li/b2021_22/measures/sb514/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB515http://kslegislature.org/li/b2021_22/measures/sb515/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB515 - Requiring nondiscrimination in school district classroom instruction, public access to learning materials and removal of inherently divisive concepts from state board of education policies, guidelines and other materials.http://kslegislature.org/li/b2021_22/measures/sb515/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB516http://kslegislature.org/li/b2021_22/measures/sb516/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB516 - Providing for sales tax exemption for hygiene products.http://kslegislature.org/li/b2021_22/measures/sb516/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB518http://kslegislature.org/li/b2021_22/measures/sb518/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB518 - Enacting the Kansas reliable energy investment protection act, requiring the KPERS board to divest from investments with entities boycotting energy companies and prohibiting state contracts with companies boycotting energy companies. http://kslegislature.org/li/b2021_22/measures/sb518/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB519http://kslegislature.org/li/b2021_22/measures/sb519/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB519 - Increasing the Kansas standard deduction for income tax purposes.http://kslegislature.org/li/b2021_22/measures/sb519/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB520http://kslegislature.org/li/b2021_22/measures/sb520/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB520 - Providing an income tax credit for school supply expenditures by teachers.http://kslegislature.org/li/b2021_22/measures/sb520/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB525http://kslegislature.org/li/b2021_22/measures/sb525/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB525 - Requiring at least 65% of moneys provided by the state to be expended in the classroom or for instruction.http://kslegislature.org/li/b2021_22/measures/sb525/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB526http://kslegislature.org/li/b2021_22/measures/sb526/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB526 - Providing for a sales tax exemption for construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf.http://kslegislature.org/li/b2021_22/measures/sb526/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB527http://kslegislature.org/li/b2021_22/measures/sb527/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB527 - Providing a sales tax exemption for certain purchases and sales by certain nonprofit organizations that provide substance use disorder treatment or support to foster children and licensed foster families. http://kslegislature.org/li/b2021_22/measures/sb527/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB528http://kslegislature.org/li/b2021_22/measures/sb528/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB528 - Requiring school districts to provide a reimbursement to teachers for classroom supplies.http://kslegislature.org/li/b2021_22/measures/sb528/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB538http://kslegislature.org/li/b2021_22/measures/sb538/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB538 - Eliminating the local ad valorem tax reduction fund.http://kslegislature.org/li/b2021_22/measures/sb538/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB540http://kslegislature.org/li/b2021_22/measures/sb540/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB540 - Expanding the selective assistance for effective senior relief (SAFESR) income tax credit for certain residential property taxes paid.http://kslegislature.org/li/b2021_22/measures/sb540/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB542http://kslegislature.org/li/b2021_22/measures/sb542/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB542 - Establishing a property tax revenue neutral rate complaint process, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports and requiring roll call votes and publication of information.http://kslegislature.org/li/b2021_22/measures/sb542/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB543http://kslegislature.org/li/b2021_22/measures/sb543/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB543 - Allowing the carryforward of certain net operating losses for individuals for Kansas income tax purposes. http://kslegislature.org/li/b2021_22/measures/sb543/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB553http://kslegislature.org/li/b2021_22/measures/sb553/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB553 - Enacting the Kansas thrift savings plan act and establishing terms, conditions, requirements, membership elections, accounts, benefits, contributions and distributions related to such act.http://kslegislature.org/li/b2021_22/measures/sb553/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB554http://kslegislature.org/li/b2021_22/measures/sb554/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB554 - Amending the definition of land devoted to agricultural use for property tax purposes to include incidental agritourism activity and zoos. http://kslegislature.org/li/b2021_22/measures/sb554/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB555http://kslegislature.org/li/b2021_22/measures/sb555/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB555 - Allowing for the proration of value for property tax purposes when certain personal property is acquired or sold prior to September 1 of any tax year and discontinuing the collection of unpaid municipal utility fees using the property tax roll.http://kslegislature.org/li/b2021_22/measures/sb555/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB556http://kslegislature.org/li/b2021_22/measures/sb556/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB556 - Providing for a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowance.http://kslegislature.org/li/b2021_22/measures/sb556/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB564http://kslegislature.org/li/b2021_22/measures/sb564/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB564 - Requiring lobbyists to disclose any pending or current litigation against a client that would affect proposed legislation when discussing such legislation with a legislator or when testifying before a committee.http://kslegislature.org/li/b2021_22/measures/sb564/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB565http://kslegislature.org/li/b2021_22/measures/sb565/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB565 - Substitute for SB 565 by Committee on Assessment and Taxation - Providing an income tax rate of 4.75% for individuals.http://kslegislature.org/li/b2021_22/measures/sb565/#ctte_s_assess_tax_1-SBILLSSponsored Bill: HB2104http://kslegislature.org/li/b2021_22/measures/hb2104/#ctte_s_assess_tax_1-SBILLSSponsored by committee: HB2104 - Senate Substitute for HB 2104 By Committee on Assessment and Taxation - Concerning property taxation, authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy, extending certain budget due date for schools, changing time to request full and complete opinion from the state board tax appeals, requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party, prohibiting valuation increases of certain property in appeals, requiring appraisal directives to require compliance with uniform standards of professional appraisal practice, providing for notice and opportunity to be heard prior to removal from county appraiser eligibility list, providing notification when person no longer holds office of county appraiser, placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court, extending the time a state board of tax appeals member may continue to serve after such member's term expires and authorizing appointment of a member pro tempore under certain conditions.http://kslegislature.org/li/b2021_22/measures/hb2104/#ctte_s_assess_tax_1-SBILLSSponsored Bill: HB2239http://kslegislature.org/li/b2021_22/measures/hb2239/#ctte_s_assess_tax_1-SBILLSSponsored by committee: HB2239 - Senate Substitute for HB 2239 by Committee on Assessment and Taxation - Establishing the golden years homestead property tax freeze act to provide a refund for certain increases in residential property taxes and extending the Kansas corporate income tax net operating loss carryforward.http://kslegislature.org/li/b2021_22/measures/hb2239/#ctte_s_assess_tax_1-SBILLSSponsored Bill: HB2313http://kslegislature.org/li/b2021_22/measures/hb2313/#ctte_s_assess_tax_1-SBILLSSponsored by committee: HB2313 - Senate Substitute for HB 2313 by Committee on Assessment and Taxation - Establishing the COVID-19 retail storefront property tax relief act to provide partial refunds to certain businesses impacted by COVID-19-related shutdowns and restrictions, providing for reimbursement of property taxes for certain business shutdowns or capacity limitations and allowing Kansas national guard and reservist members who are in good standing to receive a property tax exemption for up to two motor vehicles, authorizing continuation of the statewide levy for schools and the exemption of a portion of residential property from such levy; authorizing appointment by the governor of a member pro tempore when a vacancy on the state board of tax appeals exists; directing post audit study of the impact of non-profit and governmental entities competing against for-profit businesses. http://kslegislature.org/li/b2021_22/measures/hb2313/#ctte_s_assess_tax_1-SBILLSSponsored Bill: HB2316http://kslegislature.org/li/b2021_22/measures/hb2316/#ctte_s_assess_tax_1-SBILLSSponsored by committee: HB2316 - Senate Substitute for HB 2316 by Committee on Assessment and Taxation - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and providing for the levying of such tax by cities, counties and Washburn university of Topeka, authorizing cities and counties to exempt sales of such utilities from such city or county taxes, providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing and exempting certain purchases and sales by the Johnson county Christmas bureau association, excluding manufacturers' coupons from the sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, discontinuing an Atchison countywide retailers' sales tax, allowing counties to decide whether to apportion revenue received for general purposes between the county and cities located therein, discontinuing the first 15 days of the month remittance requirements for certain retailers and increasing the sales tax collection thresholds relating to time frames for filing returns by certain retailers.http://kslegislature.org/li/b2021_22/measures/hb2316/#ctte_s_assess_tax_1-SBILLSSponsored Bill: HB2597http://kslegislature.org/li/b2021_22/measures/hb2597/#ctte_s_assess_tax_1-SBILLSSponsored by committee: HB2597 - Senate Substitute for HB 2597 by Committee on Assessment and Taxation – Establishing a property tax revenue neutral rate complaint process, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports, requiring roll call votes and publication of information, amending the definition of land devoted to agricultural use for property tax purposes to include incidental agritourism activity and zoos, providing for land devoted to agricultural use that is subject to the federal grassland conservation reserve program to be classified as grassland, establishing a property tax exemption for antique utility trailers and allowing for the proration of value for property tax purposes when certain personal property is acquired or sold prior to September 1 of any tax year.http://kslegislature.org/li/b2021_22/measures/hb2597/#ctte_s_assess_tax_1-SBILLSSponsored Resolution: SCR1619http://kslegislature.org/li/b2021_22/measures/scr1619/#ctte_s_assess_tax_1-SRESOSSponsored by committee: SCR1619 - Urging the adoption of the conclusions and recommendations of the 2021 Special Committee on Taxation regarding the fiscal future of Kansas.http://kslegislature.org/li/b2021_22/measures/scr1619/#ctte_s_assess_tax_1-SRESOSSponsored Resolution: SCR1620http://kslegislature.org/li/b2021_22/measures/scr1620/#ctte_s_assess_tax_1-SRESOSSponsored by committee: SCR1620 - Proposing a constitutional amendment to require a supermajority for passage of certain bills containing new or increased state taxes. http://kslegislature.org/li/b2021_22/measures/scr1620/#ctte_s_assess_tax_1-SRESOSBill In Committee: SB111http://kslegislature.org/li/b2021_22/measures/sb111/#ctte_s_assess_tax_1-INCBILLSNow in committee: SB111 - Allowing a Kansas itemized deduction for wagering losses for income tax purposes.http://kslegislature.org/li/b2021_22/measures/sb111/#ctte_s_assess_tax_1-INCBILLSBill In Committee: SB112http://kslegislature.org/li/b2021_22/measures/sb112/#ctte_s_assess_tax_1-INCBILLSNow in committee: SB112 - Providing a sales tax exemption for sales of farm products sold at farmers' markets.http://kslegislature.org/li/b2021_22/measures/sb112/#ctte_s_assess_tax_1-INCBILLS