Sen. Mary Ware

Providing for the 1st Infantry Division and the armed services occupation medal distinctive license plates and relating to the definition of veteran and disabled veteran in certain statutes.

Substitute for SB 377 by Committee on Assessment and Taxation - Providing an income tax rate of 5.25% for individuals, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, increasing the Kansas personal exemption, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on April 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.

Requiring drivers to proceed with due caution when passing stationary vehicles displaying hazard warning lights and prohibiting the use of mobile telephones by individuals under 18 years of age and for everyone in school and construction zones and providing penalties thereof for violations.

Eliminating the statutory 15% alternative investment limit for the KPERS fund and requiring the KPERS board to establish an alternative investment percentage limit.

Requiring drivers to proceed with due caution when passing stationary vehicles displaying hazard warning lights and prohibiting the use of mobile telephones by individuals under 18 years of age and for everyone in school and construction zones and providing penalties thereof for violations.

Allowing a taxpayer to elect the taxable year in which a subtraction modification for contributions to a 529 program account, ABLE account or first-time home buyer savings account would be applied and authorizing the state treasurer to appoint a 529 program advisory committee.

Requiring the use of age-verification technology to permit access to internet websites containing material that is harmful to minors.

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.

Requiring certain persons on a third or subsequent conviction of driving under the influence to participate in a multidisciplinary model of services for substance use disorders, removing the requirement that municipal courts collect fingerprints from persons convicted of violating certain municipal ordinance provisions, amending the crime of aggravated endangering a child to increase the criminal penalties when bodily harm to the child results and when a child is in certain environments associated with fentanyl-related controlled substances, increasing the criminal penalties for unlawful distribution of fentanyl-related controlled substances, eliminating the element of concealment from the crime of breach of privacy related to installing or using a device to photograph or record another identifiable person under or through the clothing being worn by that other person or another identifiable person who is nude or in a state of undress, excluding certain types of incarceration time from being included in the allowance for time spent incarcerated when calculating a criminal defendant's sentence and updating the general terms of supervision for offenders on probation and postrelease supervision.

House Substitute for SB 419 by Committee on Corrections and Juvenile Justice - Providing immunity from prosecution for certain drug crimes when persons seek or provide medical assistance related to the use of a controlled substance.