Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 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 aging and disability services shall develop and implement a program to measure the results of the tax credits allowed by K.S.A. 2025 Supp. 79-32,298 through 79-32,301 , and amendments thereto, including an analysis of:
# (1)
Decreases in reliance upon state government-funded subsidies for employed eligible individuals and any associated net savings to Kansas taxpayers resulting from any such decreases in reliance;
# (2)
effects of reallocation of tax dollars that employers would have paid to the state government of Kansas to employers who employed eligible individuals pursuant to the tax credit program; and (3) any benefits or detriments to the quality of life and the standard of living for employed eligible individuals, including access to health insurance, healthcare or other services and increases or decreases in income, discretionary income and expenses. The secretary for aging and disability services may require employed eligible individuals or targeted employment businesses to provide or to permit the secretary of revenue to provide, as a condition of participation in the tax credit program, information necessary to assess the tax credit program pursuant to this section, including information otherwise confidential under state or federal law. All confidential information provided shall be received, stored and used in a manner that shall maintain the confidentiality of the information provided and not permit the identification of eligible individuals or targeted employment businesses.
# (b)
Notwithstanding any other provision of state law, the secretary of revenue shall provide the secretary for aging and disability services with tax information, including tax information for individuals and targeted employment businesses that have waived the confidentiality of such information, as necessary to enable the secretary for aging and disability services to fulfill the requirements of this section. All information pertaining to an eligible individual or targeted employment business shall be provided in a manner that shall maintain the confidentiality of such eligible individuals and businesses. Nothing in this section shall be construed to violate or conflict with any federal law.
# (c)
The secretary for aging and disability services shall submit a written report of the findings of the secretary's review pursuant to subsection (a) to the standing committee on commerce of the senate and the standing committee on commerce, labor and economic development of the house on the first day of the 2023 through 2027 regular sessions of the legislature.
Amendment history
L. 2022, ch. 70, § 5; July 1.
Source: view the official text
In this article (40 sections)
- 79-32,282 · Rules and regulations
- 79-32,283 · Income tax credit for certain qualified charitable…
- 79-32,284 · Citation and purpose of act
- 79-32,285 · Definitions
- 79-32,286 · Election by S corporation or partnership to be taxed at…
- 79-32,287 · Tax rate imposed; credit allowance; modifications and…
- 79-32,288 · Liability for tax
- 79-32,289 · Rules and regulations
- 79-32,290 · Tax credit for graduates of aerospace and aviation-related…
- 79-32,291 · Credit for qualified employer tuition reimbursement
- 79-32,292 · Credit for qualified employer for compensation paid to…
- 79-32,293 · Credit for qualified employee
- 79-32,294 · Rules and regulations
- 79-32,295 · Application of act
- 79-32,296 · Tax credit for school and classroom supplies purchased by…
- 79-32,297 · Tax credit for qualified railroad track maintenance…
- 79-32,298 · Title and purpose of act
- 79-32,299 · Definitions
- 79-32,300 · Credit against income, privilege or premium tax liability…
- 79-32,301 · Targeted employment business information reporting…
- 79-32,302 · Powers and duties of secretary for aging and disability…
- 79-32,303 · Expiration of act
- 79-32,304 · Citation of act
- 79-32,305 · Definitions
- 79-32,306 · Tax credit for qualified development; amount; allocation;…
- 79-32,307 · Recaptured or disallowed credits; effect on tax liability
- 79-32,308 · Rules and regulations
- 79-32,309 · Administration by Kansas housing resources corporation;…
- 79-32,310 · Purpose and citation of act
- 79-32,311 · Definitions
- 79-32,312 · Kansas housing investor tax credit program; administration;…
- 79-32,313 · Tax credit for qualified housing projects; requirements;…
- 79-32,314 · Loss of qualified housing project designation; notice
- 79-32,315 · Annual report; contents
- 79-32,316 · Pregnancy resource act tax credit; definitions;…
- 79-3201 · Title
- 79-3202 · Repealed
- 79-3203 · Repealed
- 79-3204 · Repealed
- 79-3205 · Repealed