Chapter 74 — STATE BOARDS, COMMISSIONS AND AUTHORITIES

74-49b01. Deferred compensation plan; transfer of powers, duties and functions to KPERS board; certain powers, duties and functions retained by director of accounts and reports. (a) Except as otherwise provided by subsection (b) and any other provision of this act, on January 1, …

74-49b02. Same; KPERS board as successor to such powers, duties and functions; rules and regulations; effective. (a) The board of trustees of the Kansas public employees retirement system shall be the successor in every way to the powers, duties and functions of the director of a…

74-49b03. Same; transfer of balances of funds and accounts to KPERS board. On the effective date of this act, the balances of all funds or accounts thereof appropriated or reappropriated for the department of administration relating to the powers, duties and functions transferred…

74-49b04. Same; KPERS board as successor to all property, property rights and records. The board of trustees of the Kansas public employees retirement system shall succeed to all property, property rights and records that were used for or pertain to the performance of powers, dut…

74-49b05. Same; transfer of certain officers and employees to KPERS board; retention of rights. (a) (1) All officers and employees of the department of administration who, immediately prior to January 1, 2008, are engaged in the exercise and performance of the powers, duties and …

74-49b06. Same; validity of suits, actions or proceedings. (a) No suit, action or other proceeding, judicial or administrative, that is lawfully commenced or that could have been lawfully commenced, by or against any state agency or program mentioned in this act, or by or against…

74-49b07. Deferred compensation plan for state employees; title of act. The provisions of this section, K.S.A. 74-49b08, 74-49b09, 74-49b10, 74-49b11, 74-49b12, 74-49b13, 74-49b14 and 74-49b15, and amendments thereto, shall be known and may be cited as the Kansas public employees…

74-49b08. Same; definitions. (a) "Act" means the Kansas public employees deferred compensation act; (b) "beneficiary" means any person designated to receive benefits under a deferred compensation plan; (c) "board" means the board of trustees of the Kansas public employees retirem…

74-49b09. Same; establishment; agreements for plan benefits and services; administrative costs; investment options. (a) The board is authorized to establish a deferred compensation plan in accordance with section 457 of the federal internal revenue code of 1986, and amendments th…

74-49b10. Same; employee participation agreements; service charge; payroll deferrals; state liability limited; amounts deferred considered for computation of retirement benefits; clearing fund; sharing of member's retirement account information with contracting party; tax treatme…

74-49b11. Same; amounts deferred, transferred or rolled-over held in trust; diversion of assets prohibited; not commingled with KPERS assets, exception; not subject to premium tax or insurance law charges. (a) All moneys that are deferred, transferred or rolled-over in accordance…

74-49b12. Same; deferred compensation payment rights not assignable. No participant or beneficiary shall have the right to commute, sell, assign or otherwise transfer or convey the rights to receive any payments under a participation agreement entered into pursuant to this act an…

74-49b13. Same; rules and regulations; accounts and records. The board may adopt rules and regulations for the implementation and administration of this act. The board shall maintain such accounts and records as are necessary and appropriate to the efficient operation of this act…

74-49b14. Same; participation by local governments; contributions by local governments; state not responsible for loss incurred by local government. (a) The board may enter into an agreement with any local government of the state of Kansas making the services under contracts ente…

74-49b15. Same; conditions for local government employee participation; effect; tax treatment of Roth 457 plans. (a) Subject to the agreement entered into under the provisions of K.S.A. 74-49b14, and amendments thereto, the governing body of a local government unit may establish …

74-50,100. Authority to award grants terminated. (a) No planning grants shall be awarded to applicants from nonmetropolitan counties under this act on or after July 1, 1995. No planning grants shall be awarded to metropolitan counties under this act on or after July 1, 1997. (b) …

74-50,101. Evaluation of plans by secretary; report to governor and legislature. Two years after the last grant is awarded to an applicant from a nonmetropolitan county and, again, two years after the last grant is awarded to an applicant from a metropolitan county under this act…

74-50,102. Citation of act. The provisions of K.S.A. 74-50,102 through 74-50,112 and amendments thereto shall be known and may be cited as the Kansas investments in major projects and comprehensive training or IMPACT act. History: L. 1991, ch. 284, § 1; L. 1996, ch. 206, § 1; Jul…

74-50,103. Definitions. As used in the IMPACT act unless the context clearly requires otherwise: (a) "Act" means the Kansas investments in major projects and comprehensive training act. (b) "Agreement" means the agreement among an employer, an educational institution and the secr…

74-50,104. Administration of act; powers and duties of secretary of commerce; rules and regulations, standards and priorities for projects; limit on project costs; notice of project approval. (a) The secretary shall administer the provisions of this act and the IMPACT program est…

74-50,105. Project agreements between educational institutions and employers; provisions, approval; expenditures for major project investments; lien for required employer payments; deferral of program costs, limit. (a) Subject to the approval of the secretary of commerce, an educ…

74-50,106. Review and approval of proposed agreements by secretary of commerce; eligibility. (a) The secretary of commerce shall review applications for proposed agreements submitted by employers in accordance with the standards and guidelines prescribed by this act and by rules …

74-50,107. Debt service and direct funding rates for IMPACT program, limitation; crediting amounts to IMPACT program funds; duties of secretary of revenue; job creation program fund, crediting amounts from various sources. (a) Commencing on July 1, 2021, and on the first day of e…

74-50,108. IMPACT program services fund; administration; amounts credited to fund; authorized expenditures; transfers to state general fund, when. There is hereby created in the state treasury the IMPACT program services fund. The secretary shall administer the IMPACT program ser…

74-50,109. IMPACT program repayment fund; administration; authorized expenditures; reserve accounts; transfers to IMPACT program services fund, when. (a) There is hereby created in the state treasury the IMPACT program repayment fund. The secretary of commerce shall administer th…

74-50,110. Approval of IMPACT program activities for purposes of financing with bonds issued by Kansas development finance authority; sunset of authority to issue bonds. Except as otherwise provided, the activities of the secretary of commerce in administering and performing the …

74-50,111. Annual report of IMPACT program activities. The secretary of commerce shall annually report on activities under the IMPACT act, pursuant to K.S.A. 74-5049, and amendments thereto. Each report shall contain information regarding the number and characteristics of the new…

74-50,112. Same; prohibiting use of classes or training under SKILL program as basis for financial payments to educational institutions. No out-district state aid entitlement, no credit hour state aid entitlement and no general or other state aid of any kind provided by the state…

74-50,113. Kansas enterprise zone act. The provisions of K.S.A. 74-50,113 through 74-50,119 and K.S.A. 79-32,160a through 79-32,160c and amendments thereto shall be known and may be cited as the Kansas enterprise zone act. History: L. 1992, ch. 202, § 1; July 1. Previous | Next L…

74-50,114. Same; definitions. As used in K.S.A. 74-50,113 through 74-50,117 and amendments thereto: (a) "Ancillary support" means a facility which is operated by a business and whose function is to provide services in support of the business, but is not directly engaged in the bu…

74-50,115. Same; sales tax exemption; requirements. (a) A manufacturing business may be eligible for a sales tax exemption under the provisions of subsection (cc) of K.S.A. 79-3606, and amendments thereto, if the manufacturing business complies with the following requirements: (1…

74-50,116. Nonmetropolitan regional business program; criteria. (a) The secretary shall establish a nonmetropolitan regional business program. The secretary shall establish criteria for the establishment of nonmetropolitan regions under such program and, in addition to other crit…

74-50,117. Quarterly list of designated nonmetropolitan regions to revenue. The secretary shall provide to the Kansas department of revenue, at least quarterly, a current list of the regions designated as nonmetropolitan regions under K.S.A. 74-50,116 and amendments thereto. Hist…

74-50,118. Nonmetropolitan regions; annual report. (a) Each designated nonmetropolitan region approved by the secretary shall submit an annual report to the secretary, in such form as the secretary may require, on or before February 15 of each year. Each report shall include: (1)…

74-50,119. Same; rules and regulations. The secretary shall adopt rules and regulations for the purpose of implementing and administering the provisions of K.S.A. 74-50,116 through 74-50,118 and amendments thereto, including the procedure required for the approval of applications…

74-50,120. Citation of act. The provisions of this act shall be known as and may be cited as the qualified industrial manufacturer act. History: L. 2007, ch. 27, § 1; March 29. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived …

74-50,121. Definitions. For the purposes of this act: (a) "Agreement" means an agreement entered into between the qualified industrial manufacturer and the secretary for benefits under this act. (b) "Gross compensation" means gross wages and benefits paid to or on behalf of emplo…

74-50,122. Application for benefits; agreement for distributions; terms and conditions; termination upon noncompliance; restrictions on use of benefits. (a) A qualified industrial manufacturer may be eligible for a period of no more than ten calendar years to receive an amount, n…

74-50,123. Annual report of economic effects by secretary; loss of qualified industrial manufacturer designation. (a) The secretary shall transmit annually to the governor, the standing committee on commerce of the senate and the standing committee on commerce, labor and economic…

74-50,131. Definitions; qualifications; certification of eligibility; rules and regulations. Commencing after December 31, 1999: (a) As used in this act: "Qualified firm" means a for-profit business establishment, subject to state income, sales or property taxes, identified under…

74-50,132. Tax credits for qualified firms. (a) For taxable years commencing after December 31, 1997, a qualified firm shall be entitled to a credit against the tax imposed by the Kansas income tax act, the premium tax or privilege fee imposed pursuant to K.S.A. 40-252, and amend…

74-50,133. High performance incentive fund created; matching grants provided for business assistance and consulting services; preference for qualified firms. There is hereby created within the department of commerce the high performance incentive fund to provide matching funds fo…

74-50,134. History: L. 1993, ch. 172, § 6; L. 1997, ch. 96, § 2; L. 2003, ch. 154, § 56; Repealed, L. 2012, ch. 65, § 34; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessi…

74-50,135. Effective dates. The provisions of K.S.A. 74-50,115 and K.S.A. 74-50,132 and 79-32,160a shall be effective for taxable years commencing after December 31, 1992. History: L. 1993, ch. 172, § 7; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 20…

74-50,135a. Effective date. The provisions of K.S.A. 74-50,131, as amended by section 1 of chapter 217 of the Laws of 1995, shall be effective for taxable years commencing after December 31, 1994. History: L. 1995, ch. 217, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING CO…

74-50,136. Economic revitalization and reinvestment act; purpose; definitions; project application, eligibility, approval; agreement for benefits; bond issue, conditions, funding, limitations on use of proceeds; audits. (a) The provisions of this section shall be known and may be…

74-50,141. History: L. 1993, ch. 152, § 2; Expired, July 1, 1998. Source or Prior Law: 74-5075. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finan…

74-50,142. History: L. 1993, ch. 152, § 3; L. 1994, ch. 110, § 1; Expired, July 1, 1998. Source or Prior Law: 74-5076. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Document…

74-50,143. History: L. 1993, ch. 152, § 4; Expired, July 1, 1998. Source or Prior Law: 74-5077. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finan…

74-50,144. History: L. 1993, ch. 152, § 5; L. 1994, ch. 110, § 2; Expired, July 1, 1998. Source or Prior Law: 74-5078. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Document…