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Publications icon2023 Session Laws of Kansas


Senate Bill No. 8

An Act concerning taxation; relating to property taxation; reducing penalties for the late filing of or the failure to file statements listing property for assessment and the discovery of escaped property; reporting changes after initial statement; extending reimbursement from the taxpayer notification costs fund for printing and postage costs for county clerks for calendar year 2024; modifying and prescribing the contents of the revenue neutral rate public hearing notice; providing two prior years’ values on the annual valuation notice; allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes; discontinuing the prohibition of paying taxes under protest after a valuation notice appeal; 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 certain business property operated in competition with property owned or operated by a governmental entity; relating to income taxation; decreasing the penalties for failing to timely remit withholding income taxes of employees by employers; providing a subtraction modification to permit the carryforward of certain net operating losses for individuals; providing a subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances; increasing the tax credit amount for adoption expenses and making the credit refundable; increasing the maximum yearly amount of income tax credits available for purchases under the disability employment act from qualified vendors and continuing in existence such credits beyond tax year 2023; defining qualifying vendors and eligible employees; 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 for purposes of the salt parity act; excluding social security payments from household income and expanding eligibility for seniors and disabled veterans related to increased property tax homestead refund claims; relating to income, privilege and premium tax credits; establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities; relating to sales taxation; providing for a sales tax exemption for sales of property and services used in the provision of communications services; excluding manufacturers’ coupons from the sales or selling price; amending K.S.A. 79-306, 79-332a, 79-1422, 79-1427a, 79-1496, 79-32,107, 79-32,202a and 79-32,273 and K.S.A. 2022 Supp. 79-1460, 79-1476, 79-2005,79-2988, 79-2989, 79-32,117, as amended by section 5 of 2023 House Bill No. 2197, 79-32,287, 79-3602c, 79-3606 and 79-4508a and repealing the existing sections.

Message to the Legislature of the State of Kansas

After years of fiscal mismanagement and budget deficits, I am proud that we have balanced the budget four years in a row. As a result, we have seen record economic growth and have delivered over $1 billion in tax cuts for working families, property owners, veterans, farmers, and ranchers. Instead of sticking with this fiscally responsible and bipartisan path, this bill prioritizes tax breaks for big businesses over everyday Kansans and would harm the budgets of local governments and schools.

While Senate Bill 8 includes tax cuts and personal property tax reforms that I support, by bundling 12 bills together the legislature has made it impossible to sort out the bad from the good.

Therefore, under Article 2, Section 14(a) of the Constitution, I hereby veto Senate Bill 8.

Laura Kelly, Governor

Dated May 12, 2023.