Chapter 79 — TAXATION

79-32,263. Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR). This act shall be known and may be cited as the selective assistance for effective senior relief (SAFESR). There shall be allowed as a credit again…

79-32,264. Limitations on tax credits; credits allowed and amounts to be carried forward. (a) For tax years 2009 and 2010, for any tax credit provided under the following: K.S.A. 65-7107, 79-1117, 79-32,176, 79-32,177 and 79-32,200 and K.S.A. 2025 Supp. 74-50,173, 74-8133, 74-820…

79-32,265. Limitation on income tax credits allowed; valid social security numbers required. Except as otherwise provided, no credit provided under the Kansas income tax act, and amendments thereto, shall be allowed for: (a) Any individual who fails to provide a valid social secu…

79-32,266. Tax credit for taxpayers who receive income from business activities of certain qualified companies. (a) For taxable years commencing after December 31, 2010, there shall be allowed as a credit against the tax liability of a resident individual taxpayer an amount equal…

79-32,267. Tax credit for certain taxpayers domiciled in a rural opportunity zone. (a) For taxable years commencing after December 31, 2011, and before January 1, 2027, there shall be allowed as a credit against the tax liability of a resident individual taxpayer an amount equal …

79-32,268. Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned. Any nonrefundable credits applicable to the Kansas income tax imposed on individuals that are no longer available commencing in tax year 2013 pursuant to this act and …

79-32,269. History: L. 2013, ch. 135, § 6; L. 2015, ch. 99, § 28; L. 2015, ch. 102, § 4; Repealed, L. 2017, ch. 84, § 8; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessio…

79-32,270. History: L. 2013, ch. 135, § 7; Repealed, L. 2015, ch. 99, § 35; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-32,271. Tax credit for certain taxpayers who purchased food in this state. (a) For any taxable year commencing after December 31, 2014, and ending prior to January 1, 2025, a credit shall be allowed against the tax imposed by the Kansas income tax act on the Kansas taxable inc…

79-32,272. Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature. (a) On and after October 1, 2018, any Native American veteran who was domiciled within the boundaries of such veteran's tribal lands dur…

79-32,273. Citation of act; tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; cumulative credit limitations; certification; definitions; reports to legislature. (a) The provisions of this section shall be known and may be c…

79-32,274. Tax credit for contribution to Eisenhower foundation. (a) For taxable years commencing after December 31, 2020, and before January 1, 2026, there shall be allowed a credit against the tax imposed by the Kansas income tax act and the privilege tax pursuant to K.S.A. 79-…

79-32,275. Tax credit for contributions to friends of cedar crest association. (a) For taxable years commencing after December 31, 2020, and before January 1, 2026, there shall be allowed a credit against the tax imposed by the Kansas income tax act and the privilege tax pursuant…

79-32,276. Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department. (a) Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure any type…

79-32,277. Kansas taxpayer protection act; title and effective date. The provisions of K.S.A. 2025 Supp. 79-32,277 through 79-32,282, and amendments thereto, shall be known and may be cited as the Kansas taxpayer protection act and shall be effective on and after January 1, 2022.…

79-32,278. Definitions. As used in this act: (a) "Paid tax return preparer" means any person who prepares or substantially prepares for compensation, or who employs one or more persons who prepare or substantially prepare for compensation, any income tax return or claim for refun…

79-32,279. Duties of paid tax return preparers; penalty, when. (a) Any income tax return or claim for refund prepared or substantially prepared by a paid tax return preparer shall be signed by the paid tax return preparer and shall bear the paid tax return preparer's federal inte…

79-32,280. Actions to enjoin prohibited conduct; reporting. (a) The secretary or the secretary's designee is hereby authorized to enjoin any person from engaging in conduct described in subsection (b) or from further action as a paid tax return preparer under the provisions of th…

79-32,281. Jurisdiction; venue; consent judgment. (a) Preparation or substantial preparation of any income tax return or claim for refund filed pursuant to K.S.A. 79-3201 et seq., and amendments thereto, by a paid tax return preparer, whether or not a resident or citizen of this …

79-32,282. Rules and regulations. The secretary may adopt rules and regulations necessary to carry out the provisions of the Kansas taxpayer protection act. History: L. 2021, ch. 101, § 6; May 27. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC…

79-32,283. Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward. (a) For taxable years commencing after December 31, 2020, there shall be allowed as a credit against the tax liabilit…

79-32,284. Citation and purpose of act. (a) K.S.A. 2025 Supp. 79-32,284 through 79-32,289, and amendments thereto, shall be known and may be cited as the salt parity act. (b) The legislature finds and declares that: (1) The deductibility of state income taxes should be the same f…

79-32,285. Definitions. As used in K.S.A. 2025 Supp. 79-32,284 through 79-32,289, and amendments thereto, unless the context otherwise requires: (a) "Act" means the provisions of K.S.A. 2025 Supp. 79-32,284 through 79-32,289, and amendments thereto. (b) "C corporation" means a co…

79-32,286. Election by S corporation or partnership to be taxed at entity level. Notwithstanding K.S.A. 79-32,129 and 79-32,139, and amendments thereto, and except as provided in subsection (b), for taxable years commencing on or after January 1, 2022, an S corporation or partner…

79-32,287. Tax rate imposed; credit allowance; modifications and certain expensing deductions. (a) With respect to any taxable period for which it has made the election under K.S.A. 2025 Supp. 79-32,286, and amendments thereto, an electing pass-through entity shall be subject to …

79-32,288. Liability for tax. (a) Notwithstanding K.S.A. 79-32,129 and 79-32,139, and amendments thereto, electing pass-through entity owners shall not be liable for the tax under this act in their separate or individual capacities. Electing pass-through entity owners subject to …

79-32,289. Rules and regulations. The secretary of revenue may adopt rules and regulations to require or permit an electing pass-through entity to make returns, set forth information or furnish copies of information as may be deemed necessary to carry out the provisions of this a…

79-32,290. Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions. As used in K.S.A. 2025 Supp. 79-32,290 through 79-32,293, and amendments thereto: (a) "Aerospace" means relating to vehicles or objects for …

79-32,291. Credit for qualified employer tuition reimbursement. (a) For taxable years beginning after December 31, 2021, a taxpayer who is a qualified employer subject to the tax imposed under the provisions of the Kansas income tax act shall be allowed a credit against the tax f…

79-32,292. Credit for qualified employer for compensation paid to qualified employees. (a) For taxable years beginning after December 31, 2021, a taxpayer who is a qualified employer subject to the tax imposed under the provisions of the Kansas income tax act shall be allowed a c…

79-32,293. Credit for qualified employee. (a) For taxable years beginning after December 31, 2021, a taxpayer who becomes a qualified employee during the taxable year shall be allowed a credit against the tax imposed under the provisions of the Kansas income tax act in an amount …

79-32,294. Rules and regulations. (a) The secretary of revenue may adopt rules and regulations necessary or convenient for the implementation and administration of K.S.A. 2025 Supp. 79-32,290 through 79-32,293, and amendments thereto. (b) The secretary of revenue shall annually s…

79-32,295. Application of act. No new credits shall be issued or may be earned under the provisions of K.S.A. 2025 Supp. 79-32,290 through 79-32,293, and amendments thereto, after December 31, 2026. History: L. 2022, ch. 63, § 15; July 1. Previous | Next LEGISLATIVE COORDINATING …

79-32,296. Tax credit for school and classroom supplies purchased by teachers. For tax year 2022, and all tax years thereafter, there shall be allowed a credit against the tax liability of a qualified taxpayer imposed under the Kansas income tax act in an amount equal to the expe…

79-32,297. Tax credit for qualified railroad track maintenance expenditures. (a) For taxable years 2022 through 2031, there shall be allowed a credit against the tax liability imposed under the Kansas income tax act in an amount equal to 50% of an eligible taxpayer's qualified ra…

79-32,298. Title and purpose of act. The provisions of K.S.A. 2025 Supp. 79-32,298 through 79-32,303, and amendments thereto, shall be known and may be cited as the Kansas targeted employment act. The purpose of this act shall be to incentivize employers to employ persons with de…

79-32,299. Definitions. As used in this act: (a) "Competitive integrated employment" has the meaning as provided in the workforce innovation and opportunity act, 29 U.S.C. § 3101 et seq., as defined in 29 U.S.C. § 3102, 34 C.F.R. § 361.5 and 29 U.S.C. § 705. (b) "Community servic…

79-32,300. Credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits. For tax years 2022 through 2027, a credit shall be allowed against …

79-32,301. Targeted employment business information reporting requirements to secretary of revenue; rules and regulations. (a) Any targeted employment business seeking to qualify for a tax credit pursuant to K.S.A. 2025 Supp. 79-32,300, and amendments thereto, shall provide to th…

79-32,302. Powers and duties of secretary for aging and disability services; program for measurement of results from tax credits; provision of tax information by secretary of revenue; confidentiality; report by secretary for aging and disability services. (a) The secretary for ag…

79-32,303. Expiration of act. The provisions of K.S.A. 2025 Supp. 79-32,298 through 79-32,302, and amendments thereto, shall expire on January 1, 2028, except that tax credits earned in tax year 2027 may be awarded by the secretary of revenue as provided by this act. History: L. …

79-32,304. Citation of act. The provisions of K.S.A. 2025 Supp. 79-32,304 through 79-32,309, and amendments thereto, shall be known and may be cited as the Kansas affordable housing tax credit act. History: L. 2022, ch. 85, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING CO…

79-32,305. Definitions. As used in K.S.A. 2025 Supp. 79-32,304 through 79-32,309, and amendments thereto: (a) "Act" means the provisions of K.S.A. 2025 Supp. 79-32,304 through 79-32,309, and amendments thereto; (b) "allocation certificate" means a statement issued by the KHRC cer…

79-32,306. Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carryforward of credit; maximum amount of total credits; discontinuance of credits. (a) For all taxable years commencing after December 31, 2022, except as provid…

79-32,307. Recaptured or disallowed credits; effect on tax liability. If, under section 42 of the federal internal revenue code, a portion of any federal tax credit taken on a qualified development is required to be recaptured or is otherwise disallowed during the credit period, …

79-32,308. Rules and regulations. The KHRC and the director, in consultation with each other, shall promulgate rules and regulations necessary for their respective administration of this act. History: L. 2022, ch. 85, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL …

79-32,309. Administration by Kansas housing resources corporation; annual report to the legislature. (a) The KHRC, in consultation with the director, shall monitor and oversee compliance with the provisions of this act and shall report specific occurrences of noncompliance to the…

79-32,310. Purpose and citation of act. (a) The purpose of the Kansas housing investor tax credit act is to bring housing investment dollars to communities that lack adequate housing. Development of suitable residential housing will complement economic development of rural and ur…

79-32,311. Definitions. As used in the Kansas housing investor tax credit act, K.S.A. 2025 Supp. 79-32,310 through 79-32,315, and amendments thereto: (a) "Act" means the Kansas housing investor tax credit act; (b) "cash investment" means, as approved by the director, money or mon…

79-32,312. Kansas housing investor tax credit program; administration; qualified housing projects; requirements; eligibility; rules and regulations. (a) There is hereby established the Kansas housing investor tax credit program within the Kansas housing resources corporation, to …