KS HB2239 | 2021-2022 | Regular Session
Status
Completed Legislative Action
Spectrum: Committee Bill
Status: Passed on April 25 2022 - 100% progression
Action: 2022-04-25 - House Approved by Governor on Thursday, April 14, 2022
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Committee Bill
Status: Passed on April 25 2022 - 100% progression
Action: 2022-04-25 - House Approved by Governor on Thursday, April 14, 2022
Text: Latest bill text (Enrolled) [PDF]
Summary
Providing tax credits for graduates of aerospace and aviation-related educational programs and employers of program graduates, school and classroom supplies purchased by teachers, contributions to community colleges and technical colleges, qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees and expanding eligibility, amount and transferability of the research and development tax credit, providing homestead property tax refunds from the income tax refund fund to certain persons based on the increase in property tax over the base year property tax amount, providing for an additional personal income tax exemption for 100% disabled veterans, establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level, establishing a checkoff for contributions to the Kansas historic site fund, establishing a revenue neutral rate complaint process for tax levies, 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 to exceed the revenue neutral rate, classifying certain agritourism activities and zoos as land devoted to agricultural use, classifying land devoted to agriculture that is subject to the federal grassland conservation reserve program as grassland, establishing a property tax exemption for antique utility trailers, allowing for the proration of value when certain personal property is acquired or sold prior to September 1 of any tax year, providing for the exemption of inventory and work-in-progress machinery and equipment for telecommunications machinery and equipment, increasing the extent of exemption for residential property from the statewide school levy, providing for abatement or credit of property tax for buildings and improvements destroyed or substantially destroyed by natural disaster, providing a sales tax exemption for certain fencing and for reconstructing, repairing or replacing certain fencing damaged or destroyed by a wildfire, flood, tornado or other natural disaster, excluding separately stated delivery charges from sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, providing countywide retailers' sales tax authority for Wilson county, requiring disclosure of distribution of revenues on countywide retailers' sales tax ballot proposals, validating the election held to approve a retailers' sales tax levy by the city of Latham, extending the time period for eligibility in the loan repayment program and the income tax credit for rural opportunity zones, enacting the Gage park improvement authority act and providing for the creation of the Gage park improvement authority and an election for the imposition of a countywide sales tax sales tax within the boundaries of Shawnee county.
Title
Providing tax credits for graduates of aerospace and aviation-related educational programs and employers of program graduates, school and classroom supplies purchased by teachers, contributions to community colleges and technical colleges, qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees and expanding eligibility, amount and transferability of the research and development tax credit, providing homestead property tax refunds from the income tax refund fund to certain persons based on the increase in property tax over the base year property tax amount, providing for an additional personal income tax exemption for 100% disabled veterans, establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level, establishing a checkoff for contributions to the Kansas historic site fund, establishing a revenue neutral rate complaint process for tax levies, 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 to exceed the revenue neutral rate, classifying certain agritourism activities and zoos as land devoted to agricultural use, classifying land devoted to agriculture that is subject to the federal grassland conservation reserve program as grassland, establishing a property tax exemption for antique utility trailers, allowing for the proration of value when certain personal property is acquired or sold prior to September 1 of any tax year, providing for the exemption of inventory and work-in-progress machinery and equipment for telecommunications machinery and equipment, increasing the extent of exemption for residential property from the statewide school levy, providing for abatement or credit of property tax for buildings and improvements destroyed or substantially destroyed by natural disaster, providing a sales tax exemption for certain fencing and for reconstructing, repairing or replacing certain fencing damaged or destroyed by a wildfire, flood, tornado or other natural disaster, excluding separately stated delivery charges from sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, providing countywide retailers' sales tax authority for Wilson county, requiring disclosure of distribution of revenues on countywide retailers' sales tax ballot proposals, validating the election held to approve a retailers' sales tax levy by the city of Latham, extending the time period for eligibility in the loan repayment program and the income tax credit for rural opportunity zones, enacting the Gage park improvement authority act and providing for the creation of the Gage park improvement authority and an election for the imposition of a countywide sales tax sales tax within the boundaries of Shawnee county.
Sponsors
Roll Calls
2022-04-01 - House - House Conference Committee Report was adopted - Yea: 103 Nay: 10 (Y: 103 N: 10 NV: 0 Abs: 12) [PASS]
2022-04-01 - Senate - Senate Conference Committee Report was adopted - Yea: 39 Nay: 0 (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2022-03-23 - Senate - Senate Emergency Final Action - Substitute passed as amended - Yea: 36 Nay: 2 (Y: 36 N: 2 NV: 1 Abs: 1) [PASS]
2022-03-23 - Senate - Senate Committee of the Whole - Ruling of the chair was sustained - Yea: 26 Nay: 9 (Y: 26 N: 9 NV: 4 Abs: 1) [PASS]
2021-03-04 - House - House Emergency Final Action - Passed as amended - Yea: 123 Nay: 0 (Y: 123 N: 0 NV: 0 Abs: 2) [PASS]
2022-04-01 - Senate - Senate Conference Committee Report was adopted - Yea: 39 Nay: 0 (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2022-03-23 - Senate - Senate Emergency Final Action - Substitute passed as amended - Yea: 36 Nay: 2 (Y: 36 N: 2 NV: 1 Abs: 1) [PASS]
2022-03-23 - Senate - Senate Committee of the Whole - Ruling of the chair was sustained - Yea: 26 Nay: 9 (Y: 26 N: 9 NV: 4 Abs: 1) [PASS]
2021-03-04 - House - House Emergency Final Action - Passed as amended - Yea: 123 Nay: 0 (Y: 123 N: 0 NV: 0 Abs: 2) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-04-25 | House | House Approved by Governor on Thursday, April 14, 2022 |
| 2022-04-25 | House | House Engrossed on Wednesday, April 6, 2022 |
| 2022-04-25 | House | House Enrolled and presented to Governor on Friday, April 8, 2022 |
| 2022-04-01 | House | House Conference Committee Report was adopted; Yea: 103 Nay: 10 |
| 2022-04-01 | Senate | Senate Conference committee report now available |
| 2022-04-01 | Senate | Senate Conference Committee Report was adopted; Yea: 39 Nay: 0 |
| 2022-03-30 | House | House Representative Mason is appointed to replace Representative Highland on the Conference Committee |
| 2022-03-29 | Senate | Senate Motion to accede adopted; Senator Tyson, Senator Peck and Senator Holland appointed as conferees |
| 2022-03-28 | House | House Nonconcurred with amendments; Conference Committee requested; appointed Representative Smith, A. , Representative Highland and Representative Gartner as conferees |
| 2022-03-23 | Senate | Senate Emergency Final Action - Substitute passed as amended; Yea: 36 Nay: 2 |
| 2022-03-23 | Senate | Senate Committee of the Whole - Substitute bill be passed as amended |
| 2022-03-23 | Senate | Senate Committee of the Whole - Amendment by Senator Francisco was adopted |
| 2022-03-23 | Senate | Senate Committee of the Whole - Motion to Amend - Offered by Senator Francisco |
| 2022-03-23 | Senate | Senate Committee of the Whole - Ruling of the chair was sustained Yea: 26 Nay: 9 |
| 2022-03-23 | Senate | Senate Senator Hilderbrand raised a question of germaneness. The amendment was ruled not germane. |
| 2022-03-23 | Senate | Senate Committee of the Whole - Motion to Amend - Offered by Senator Holland |
| 2022-03-23 | Senate | Senate Committee of the Whole - Amendment by Senator Baumgardner was adopted |
| 2022-03-23 | Senate | Senate Committee of the Whole - Motion to Amend - Offered by Senator Baumgardner |
| 2022-03-23 | Senate | Senate Committee of the Whole - Amendment by Senator Tyson was adopted |
| 2022-03-23 | Senate | Senate Committee of the Whole - Motion to Amend - Offered by Senator Tyson |
| 2022-03-23 | Senate | Senate Committee of the Whole - Amendment by Senator Tyson was adopted |
| 2022-03-23 | Senate | Senate Committee of the Whole - Motion to Amend - Offered by Senator Tyson |
| 2022-03-23 | Senate | Senate Committee of the Whole - Committee Report be adopted recommending substitute bill be passed |
| 2022-03-21 | Senate | Senate Committee Report recommending bill be passed as amended by Committee on Assessment and Taxation |
| 2022-03-16 | Senate | Senate Withdrawn from Calendar, Rereferred to Committee on Assessment and Taxation |
| 2021-03-26 | Senate | Senate Committee Report recommending substitute bill be passed by Committee on Assessment and Taxation |
| 2021-03-22 | Senate | Senate Hearing: Monday, March 22, 2021, 9:30 AM Room 548-S |
| 2021-03-11 | Senate | Senate Referred to Committee on Assessment and Taxation |
| 2021-03-10 | Senate | Senate Received and Introduced |
| 2021-03-10 | House | House Engrossed on Friday, March 5, 2021 |
| 2021-03-04 | House | House Emergency Final Action - Passed as amended; Yea: 123 Nay: 0 |
| 2021-03-04 | House | House Committee of the Whole - Be passed as amended |
| 2021-03-04 | House | House Committee of the Whole - Committee Report be adopted |
| 2021-02-25 | House | House Committee Report recommending bill be passed as amended by Committee on Taxation |
| 2021-02-17 | House | House Hearing: Wednesday, February 17, 2021, 3:30 PM Room 346-S |
| 2021-02-04 | House | House Referred to Committee on Taxation |
| 2021-02-04 | House | House Introduced |
