Rep. Fred Patton

Senate Substitute for Substitute HB 2196 by Committee on Commerce - Changing provisions of the employment security law including creation of the unemployment compensation modernization and improvement council, development of a new unemployment insurance information technology system, provision of tax information to claimants, publication of trust fund data, the maximum benefit period, the charging of employer accounts for benefits paid, employer contribution rate determination and schedules, crediting of employer accounts for fraudulent or erroneous payments, transfer of federal COVID-19 moneys to the unemployment insurance trust fund, emergency expansion of the employment security board of review, providing for the my reemployment plan program and workforce training program availability to claimants, changes to the shared work compensation program and other unemployment trust fund provisions.

Providing a tax credit for contributions to technical colleges.

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.

Expanding the definition of "infectious disease" in certain statutes related to crimes in which bodily fluids may have been transmitted from one person to another.

Creating the students' right to know act to provide information on postsecondary education options.

Extending the date that the sales tax exemption for certain cash rebates on sales or leases of new motor vehicles for sales tax purposes would apply, increasing the sales tax collection thresholds for payment by retailers, modifying the exemption for construction materials for certain educational institutions, defining nonprofit integrated community care organizations and providing a sales tax exemption therefor and providing a sales tax exemption for friends of hospice of Jefferson county.

Approving election for sales tax authority for Cherokee county.

Enacting the peer-to-peer vehicle sharing act to provide insurance, liability, recordkeeping and consumer protection requirements for peer-to-peer vehicle sharing.

Exempting municipal motor grader vehicle operators from Kansas uniform commercial drivers' license act requirements.

Establishing notice and public hearing requirements prior to approval by a governing body to exceed its revenue neutral rate for property tax purposes and discontinuing the city and county tax lid, prohibiting valuation increase of real property solely as the result of normal repair, replacement or maintenance of existing structure, establishing a payment plan for the payment of delinquent or nondelinquent property taxes and establishing the taxpayer notification costs fund.