KS SB410 | 2023-2024 | Regular Session
Status
Completed Legislative Action
Spectrum: Committee Bill
Status: Passed on April 25 2024 - 100% progression
Action: 2024-04-25 - Senate Approved by Governor on Wednesday, April 24, 2024
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Committee Bill
Status: Passed on April 25 2024 - 100% progression
Action: 2024-04-25 - Senate Approved by Governor on Wednesday, April 24, 2024
Text: Latest bill text (Enrolled) [PDF]
Summary
Reducing penalties for the late filing of or the failure to file statements listing personal property for assessment and the discovery of escaped personal property and reporting changes after initial statement, allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes, accounting for adverse influences in the valuation of agricultural land, including properties used for registered agritourism activities as land devoted to agricultural use for purposes of classification, providing a property tax exemption for new electric generation facilities, additions and new pollution control devices and discontinuing certain current property tax exemptions, providing that county clerks are not required to send revenue neutral rate notices to property owners of exempt property, modifying and prescribing the contents of the revenue neutral rate hearing notice, permitting a tax levy that generates the same amount of revenue as the previous year when the final assessed valuation decreases compared to the estimated assessed valuation, requiring that the governing body's vote be conducted on the same day as the commencement of the public hearing, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for calendar year 2024, providing income tax subtraction modifications for certain federal credit disallowances and the employee retention credit disallowance and to permit the carryforward of certain net operating losses, clarifying the disallowed business interest expense deduction, extending the time period for the single city port authority tax credit, decreasing penalties for failing to timely remit withholding income taxes of employees by employers, clarifying the determination of taxable income of an electing pass-through entity and providing for the passing through of tax credits to electing pass-through entity owners relating to the salt parity act, providing countywide retailers' sales tax authority for Rawlins, Marshall and Neosho counties and authorizing teleconference or video conference hearings in the small claims and expedited hearings division of the state board of tax appeals.
Title
Reducing penalties for the late filing of or the failure to file statements listing personal property for assessment and the discovery of escaped personal property and reporting changes after initial statement, allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes, accounting for adverse influences in the valuation of agricultural land, including properties used for registered agritourism activities as land devoted to agricultural use for purposes of classification, providing a property tax exemption for new electric generation facilities, additions and new pollution control devices and discontinuing certain current property tax exemptions, providing that county clerks are not required to send revenue neutral rate notices to property owners of exempt property, modifying and prescribing the contents of the revenue neutral rate hearing notice, permitting a tax levy that generates the same amount of revenue as the previous year when the final assessed valuation decreases compared to the estimated assessed valuation, requiring that the governing body's vote be conducted on the same day as the commencement of the public hearing, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for calendar year 2024, providing income tax subtraction modifications for certain federal credit disallowances and the employee retention credit disallowance and to permit the carryforward of certain net operating losses, clarifying the disallowed business interest expense deduction, extending the time period for the single city port authority tax credit, decreasing penalties for failing to timely remit withholding income taxes of employees by employers, clarifying the determination of taxable income of an electing pass-through entity and providing for the passing through of tax credits to electing pass-through entity owners relating to the salt parity act, providing countywide retailers' sales tax authority for Rawlins, Marshall and Neosho counties and authorizing teleconference or video conference hearings in the small claims and expedited hearings division of the state board of tax appeals.
Sponsors
Roll Calls
2024-04-05 - Senate - Senate Conference Committee Report was adopted - Yea: 34 Nay: 2 (Y: 34 N: 2 NV: 1 Abs: 3) [PASS]
2024-04-04 - House - House Conference Committee Report was adopted - Yea: 120 Nay: 0 (Y: 120 N: 0 NV: 0 Abs: 5) [PASS]
2024-03-26 - House - House Final Action - Passed as amended - Yea: 123 Nay: 0 (Y: 123 N: 0 NV: 0 Abs: 2) [PASS]
2024-02-15 - Senate - Senate Emergency Final Action - Passed as amended - Yea: 40 Nay: 0 (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2024-04-04 - House - House Conference Committee Report was adopted - Yea: 120 Nay: 0 (Y: 120 N: 0 NV: 0 Abs: 5) [PASS]
2024-03-26 - House - House Final Action - Passed as amended - Yea: 123 Nay: 0 (Y: 123 N: 0 NV: 0 Abs: 2) [PASS]
2024-02-15 - Senate - Senate Emergency Final Action - Passed as amended - Yea: 40 Nay: 0 (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2024-04-25 | Senate | Senate Approved by Governor on Wednesday, April 24, 2024 |
| 2024-04-25 | Senate | Senate Enrolled and presented to Governor on Monday, April 15, 2024 |
| 2024-04-05 | Senate | Senate Conference Committee Report was adopted; Yea: 34 Nay: 2 |
| 2024-04-04 | House | House Conference Committee Report was adopted; Yea: 120 Nay: 0 |
| 2024-04-04 | House | House Conference committee report now available |
| 2024-04-03 | Senate | Senate Senator Tyson, Senator Peck, and Senator Holland are appointed to replace Senator Petersen, Senator Kloos, and Senator Corson on the Conference Committee |
| 2024-04-03 | House | House Representative Smith, A., Representative Bergkamp, and Representative Sawyer are appointed to replace Representative Francis, Representative Neelly, and Representative Ballard on the Conference Committee |
| 2024-04-02 | House | House Motion to accede adopted; Representative Francis, Representative Neelly and Representative Ballard appointed as conferees |
| 2024-04-02 | Senate | Senate Nonconcurred with amendments; Conference Committee requested; appointed Senator Petersen , Senator Kloos and Senator Corson as conferees |
| 2024-03-26 | House | House Final Action - Passed as amended; Yea: 123 Nay: 0 |
| 2024-03-25 | House | House Committee of the Whole - Be passed as amended |
| 2024-03-25 | House | House Committee of the Whole - Committee Report be adopted |
| 2024-03-13 | House | House Committee Report recommending bill be passed as amended by Committee on Transportation |
| 2024-03-05 | House | House Hearing: Tuesday, March 5, 2024, 1:30 PM Room 582-N |
| 2024-02-19 | House | House Referred to Committee on Transportation |
| 2024-02-19 | House | House Received and Introduced |
| 2024-02-15 | Senate | Senate Emergency Final Action - Passed as amended; Yea: 40 Nay: 0 |
| 2024-02-15 | Senate | Senate Committee of the Whole - Be passed as amended |
| 2024-02-15 | Senate | Senate Committee of the Whole - Committee Report be adopted |
| 2024-02-13 | Senate | Senate Committee Report recommending bill be passed as amended by Committee on Transportation |
| 2024-02-08 | Senate | Senate Hearing: Thursday, February 8, 2024, 8:30 AM Room 546-S |
| 2024-01-30 | Senate | Senate Referred to Committee on Transportation |
| 2024-01-29 | Senate | Senate Introduced |
