* SB 458 The Illegal Immigration Relief Act

Session of 2008

SENATE BILL No. 458

By Senators Palmer, Barnett, Huelskamp, Journey and Ostmeyer

AN ACT enacting the Kansas illegal immigration relief act; amending

K.S.A. 2007 Supp. 8-240, 8-1324, 79-32,120 and 79-32,138 and re-

pealing the existing sections; also repealing K.S.A. 2007 Supp. 76-

731a.

Be it enacted by the Legislature of the State of Kansas:

New Section 1. As used in the Kansas illegal immigration relief act:

(a) ‘‘Alien’’ means any person who is not a citizen or national of the

United States, as described in Title 8, Section 1101 of the United States

Code, et seq., and amendments thereto.

(b) ‘‘Law enforcement officer’’ means any city, county and state police

officers, highway patrol, county sheriff and any other law enforcement

officers in the state.

(c) ‘‘Employee’’ has the meaning ascribed thereto in K.S.A. 44-313,

and amendments thereto.

(d) ‘‘Business entity’’ means any person or group of persons perform-

ing or engaging in any activity, enterprise, profession or occupation

for gain, benefit, advantage or livelihood, whether for profit or not-for-

profit.  ‘‘Business entity’’ shall not include an individual employing

casual domestic labor. ‘‘Business entity’’ shall include, but not be

limited to:

(1) Self-employed individuals, business entities filing articles of in-

corporation pursuant to article 60 of chapter 17 of the Kansas Statutes

Annotated, and amendments thereto; a partnership pursuant to

 chapter 56a of the Kansas Statutes Annotated, and amendments

thereto; a limited partnership pursuant to article 1a of chapter 56 of

the Kansas Statutes Annotated, and amendments thereto; a limited

liability company pursuant to article 76 of chapter 17 of the Kansas

Statutes Annotated, and amendments thereto; a foreign corporation, a

foreign limited partnership or a foreign limited liability company

authorized to transact business in this state; a business trust pursuant

to article 20 of chapter 17 of the Kansas Statutes Annotated, and

amendments thereto; and any business entity that registers with the

secretary of state.

(2) Any business entity that possesses a business license, permit, cer-

tificate, approval, registration, charter or similar form of authorization

issued by the state, any business entity that is exempt by law from ob-

taining such a business license, and any business entity that is

operating unlawfully without such a business license.

(e) ‘‘Identification document’’ has the meaning ascribed thereto in

K.S.A 21-3830, and amendments thereto.

(f) ‘‘Public employer’’ means every department, agency or instru-

mentality of the state or a political subdivision of the state.

(g) ‘‘Unauthorized alien’’ means an alien who is not authorized to

work in the United States, as defined in 8 U.S.C. 1324a(h)(3).

(h) ‘‘E-verify’’ means the electronic verification of employment au-

thorization program of the illegal immigration reform and immigrant

 responsibility act of 1996, P.L. 104-208, division C, section 403(a); 8

U.S.C. 1324(a), and operated by the United States department of

homeland security, or its successor program.

(i) ‘‘Public employer’’ means any state agency, department, board or

commission or any municipality, as defined in K.S.A. 75-1117, and

amendments thereto, that employs one or more employees.

New Sec. 2. (a) It is unlawful for a business entity to knowingly hire,

recruit or refer for a fee for employment in the state of Kansas an unau-

thorized alien.

(b) Every business entity within the state of Kansas that employs one

or more employees shall register with and utilize e-verify to verify the

employment authorization of all new employees.

(c) All business entities shall be in compliance with this section on

and after January 1, 2009. The business entity shall retain all

documentation received in connection with its participation in e-

verify that verifies the employment authorization of every employee

verified through e-verify for at least three years after the termination

of the employment of the employee. This documentation shall be

provided to the department of revenue upon request.

(d) On and after January 1, 2009, public employers:

(1) Shall register with and utilize e-verify to verify the employment

authorization of all new employees; and (2) shall not enter into a

contract for the performance of services within this state unless the

 contractor is registered with and utilizing e-verify to verify the

employment authorization of all new employees under the contractors

employment. The provision in this paragraph shall not apply to any

 contracts entered into prior to January 1, 2009, even though

such contracts may involve the performance of labor within this state

 after January 1, 2009.

(e) The provisions of this section may be enforced in the courts of

the state of Kansas by any district attorney, county attorney or by the

attorney general.

(f) On a finding of the first violation of this section by a business

entity, the court shall order the suspension of all licenses that are held

by such business entity for not less than 10 days and not more than 30

days.

(g) On a finding of the second violation of this section by a business

entity, the court shall order the suspension of all licenses that are held

 by such business entity for not less than 90 days and not more than

one year.

(h) On a finding of the third violation of this section by a business

entity, the court shall order the permanent suspension of all licenses

that are held by such business entity as well as the revocation of the

business entity’s registration as a corporation in the state of Kansas, if

applicable.

(i) In enforcing the provisions of this section, no state, county or local

official shall attempt to independently determine whether an

individual is an unauthorized alien or an alien not lawfully present in

the United States. Such determination shall only be made by verifying

the alien’s immigration status with the federal government, pursuant

to 8 U.S.C. 1373(c).

(j) For the purposes of this section, when making a determination of

whether an employee is an unauthorized alien, a court shall only

 consider the federal government’s determination pursuant to 8 U.S.C.

1373(c). The court shall take judicial notice of any verification of the

immigration status previously provided by the federal government.

The court may, and at the request of a party shall, request the federal

government to provide, in automated, documentary or testimonial

form, a new verification of the immigration status of the employee

pursuant to 8 U.S.C. 1373(c). The most recent determination of the

immigration status of an employee by the federal government shall

create a rebuttable presumption as to the employee’s immigration

status.

(k) For the purposes of this section, a business entity that has com-

plied in good faith with this section through registration and

participation in e-verify to confirm the employment authorization of

any employee in question shall create a rebuttable presumption that

the employer did not knowingly employ an unauthorized alien.

(l) For the purposes of this section, where a business entity has con-

tracted for the services of an independent contractor, no employment

relationship exists between the business entity and the independent

contractor or its employees.

New Sec. 3. (a) No payment or compensation or other remuneration,

including, but not limited to, wages, salaries, bonuses, benefits, in-kind

exchanges, expenses or any other economic benefit, paid to an

unauthorized alien employee, as defined in section 1, and amendments

 thereto, may be claimed and allowed as a deductible business expense

for state income tax purposes. This section shall apply whether or not

an internal revenue service form 1099 or form W-2 is issued in

conjunction with such payments, compensation or other

remuneration.

(b) No payment or compensation or other remuneration, including,

but not limited to, wages, salaries, bonuses, benefits, in-kind

exchanges, expenses or any other economic benefit, paid to an

 independent contractor may be claimed and allowed as a deductible

business expense for state income tax purposes if such independent

contractor is not registered with and utilizing e-verify to verify the

employment authorization of all new employees under such

ontractor’s employment.

(c) This section shall not apply to any business which is exempt from

compliance with federal employment verification procedures under

federal law which makes the employment of unauthorized aliens

unlawful.

(d) This section shall not apply to any individual hired by the taxpayer

prior to January 1, 2009.

(e) All employers shall submit an affidavit to the department of rev-

enue accompanying the annual tax return required under state law.

This affidavit shall be signed by the employer under penalty of perjury

and shall specifically state the following:

(1) Whether the employer utilized a business expense or business loss

deduction in determining federal adjusted gross income;

(2) whether the employer employed any employees or independent

contractors for the tax year in question and the number of such

employees or independent contractors;

(3) whether the employer is enrolled in and is actively participating

in e-verify;

(4) whether the employer has used e-verify to confirm the employ-

ment eligibility of every employee hired on or after January 1, 2009;

(5) whether the employer has confirmed that any independent con-

tractor employed by the employer is an independent contractor who

is registered with and utilizing e-verify to verify the employment

authorization of all new employees; and

(6) the employer’s identification number signifying the employer’s

enrollment in e-verify.

(f) The department of revenue may audit any employer who:

(1) Fails to timely submit the affidavit required under this section;

and

(2) the department has probable cause to believe is not complying

with this section.

(g) If the department of revenue determines that the employer has

knowingly made material misrepresentations of fact regarding

information contained in the affidavit required under this section, the

 employer shall be required to add back business deductions taken in

determining such employer’s adjusted gross income used to calculate

the employer’s state tax liability, to the extent such deductions

constitute wages or remuneration paid to employees whose

employment authorization was not verified using e-verify.

New Sec. 4. (a) Employment identity fraud is willfully presenting to

an employer false or misleading identification documents for the

purpose of obtaining employment in the state of Kansas.

(b) Employment identity fraud is a severity level 8, nonperson felony.

(c) This section shall be part of and supplemental to the Kansas crim-

inal code.

New Sec. 5. (a) An alien who is not lawfully present in the United

States shall not be eligible to receive any state or local public benefit

 from any state, county or local government entity in the state of

Kansas, except for state or local public benefits that are required to be

offered by 8 U.S.C. 1621(b).

(b) For the purposes of this section, ‘‘public benefit’’ includes: Any

grant, contract, loan or license provided by an agency of state or local

government; or any retirement, welfare, health, disability, housing,

post secondary education, food assistance or unemployment benefit

under which payments, assistance, credits, reduced rates, reduced

fees or resident tuition rates are provided or offered.

(c) In addition to providing proof of other eligibility requirements, at

the time of application for any public benefit, an applicant who is 18

years of age or older shall first establish that the applicant is a citizen

of the United States, an alien entitled to lawful permanent residence in

the United States or is an alien lawfully present in the United States.

(d) An applicant who is an alien shall not receive any public benefit

unless the alien’s lawful presence in the United States is first verified by

the federal government, pursuant to 8 U.S.C. 1373(c). State, county

 and local agencies administering public benefits shall cooperate with

the United States department of homeland security in achieving

verification of aliens’ lawful presence in the United States, and shall

 seek a memorandum of understanding with the United States

department of homeland security to participate in the systematic alien

verification for entitlements program operated by the United States

department of homeland security in order to meet the requirements of

this section.

New Sec. 6. (a) All state officials, agencies and personnel shall fully

comply with, and, to the full extent permitted by law, support the en-

forcement of federal law prohibiting the entry into, presence or

residence in the United States of aliens in violation of federal

immigration law.

(b) All law enforcement officers shall inquire into the citizenship and

immigration status of any person arrested for a violation of any state

law or municipal ordinance, regardless of the person’s national origin,

ethnicity or race. In all such cases where a person indicates that such

person is not a citizen or national of the United States, the law

enforcement officer shall verify with the federal government whether

the alien is law fully or unlawfully present in the United States,

pursuant to 8 U.S.C.  1373(c). This verification shall occur through

communication with the law enforcement support center, operated by

the bureau of immigration and customs enforcement of the United

States department of homeland security. If the alien is verified to be

unlawfully present in the United States, the law enforcement officer

shall cooperate with any request by federal immigration authorities to

detain the alien or transfer the alien to the custody of the federal

government.

(c) Pursuant to 8 U.S.C. 1373 and 8 U.S.C. 1644, no official or agent

of a state, county or city law enforcement agency may be prohibited or

in any way restricted from sending, receiving or maintaining, information

regarding the immigration status, lawful or unlawful, of any individual, or

exchanging such information with any other federal, state or local gov-

ernment entity. No state, county or city law enforcement agency may by

ordinance, resolution, official policy or informal policy, prevent, restrict

or discourage its officers from asking individuals their citizenship or im-

migration status.

(d) Any state, county or city law enforcement agency shall be deemed

to be in violation of this section if the attorney general determines that

such a violation has occurred. Any member of the Kansas legislature may

request such a determination by the attorney general. Any agency found

to be in violation of this section shall be ineligible to receive any state

funding until such agency can prove to the attorney general that the

agency is in compliance with this section.

New Sec. 7. Sections 1 through 6, and amendments thereto, shall be

known and maybe cited as the Kansas illegal immigration relief act.

Sec. 8. K.S.A. 2007 Supp. 8-240 is hereby amended to read as fol-

lows: 8-240. (a) Every application for an instruction permit shall be made

upon a form furnished by the division of vehicles and accompanied by a

fee of $2 for class A, B, C or M and $5 for all commercial classes. Every

other application shall be made upon a form furnished by the division

and accompanied by an examination fee of $3, unless a different fee is

required by K.S.A. 8-241, and amendments thereto, and by the proper

fee for the license for which the application is made. If the applicant is

not required to take an examination the examination fee shall not be

required. The examination shall consist of three tests, as follows: (1) Vi-

sion; (2) written; and (3) driving. If the applicant fails the vision test, the

applicant may have correction of vision made and take the vision test again

without any additional fee. If an applicant fails the written test, the ap-

plicant may take such test again upon the payment of an additional ex-

amination fee of $1.50. If an applicant fails the driving test, the applicant

may take such test again upon the payment of an additional examination

fee of $1.50. If an applicant fails to pass all three of the tests within a

period of six months from the date of original application and desires

to take additional tests, the applicant shall file an application for

reexamination upon a form furnished by the division, which shall be

accompanied by a reexamination fee of $3, except that any applicant

who fails to pass the written or driving portion of an examination four

times within a six month period, shall be required to wait a period of

six months from the date of the last failed examination before

additional examinations may be given. Upon the filing of such

application and the payment of such reexamination fee, the applicant

shall be entitled to reexamination in like manner and subject to the

 additional fees and time limitation as provided for examination on an

original application. If the applicant passes the reexamination, the

applicant shall be issued the classified driver’s license for which

the applicant originally applied, which license shall be issued to expire

as if the applicant had passed the original examination.

(b) (1) For the purposes of obtaining any driver’s license or instruc-

tion permit, an applicant shall submit, with the application, proof of

age and proof of identity as the division may require. The applicant

also shall provide a photo identity document, except that a non-photo

identity document is acceptable if it includes both the applicant’s full

legal name and date of birth, and documentation showing the

applicant’s name, the applicant’s address of principal residence and

 the applicant’s social security number. The applicant’s social security

number shall remain confidential and shall not be disclosed, except as

provided pursuant to K.S.A. 74-2012, and amendments thereto. If the

applicant does not have a social security number the applicant shall

provide proof of lawful presence and Kansas residency. The division

 shall assign a distinguishing number to the license or permit.

(2) The division shall not issue any driver’s license or instruction per-

mit to any person who fails to provide proof that the person is lawfully

present in the United States. Before issuing a driver’s license or

 instruction permit to a person, the division shall require valid

documentary evidence that the applicant: (A) Is a citizen or national of

the United States;

(B) is an alien lawfully admitted for permanent or temporary residence

in the United States; (C) has conditional permanent resident status in

 the United States; (D) has an approved application for asylum in the

United States or has entered into the United States in refugee status;

(E) has a valid, unexpired nonimmigrant visa or nonimmigrant visa

status for entry into the United States; (F) has a pending application for

 asylum in the United States; (G) has a pending or approved application

for temporary protected status in the United States; (H) has approved

deferred action status; or (I) has a pending application for adjustment

of status to that of an alien lawfully admitted for permanent residence

in the United States or conditional permanent resident status in the

United States.

(3) If an applicant provides evidence of lawful presence set out in

subsections (b)(2)(E) through (2)(I), or is an alien lawfully admitted for

temporary residence under subsection (b)(2)(B), the division may

only issue a driver’s license to the person under the following

conditions:

(A) A driver’s license issued pursuant to this subparagraph shall be

valid only during the period of time of the applicant’s authorized stay

in the United States or, if there is no definite end to the period of

authorized stay, a period of one year; (B) a drivers’ license issued

pursuant to this subparagraph shall clearly indicate that it is

temporary and shall state the date on which it expires; (C) no driver’s

license issued pursuant to this sub-paragraph shall be for a longer

period of time than the time period permitted by subsection (a) of

K.S.A. 8-247, and amendments thereto; and

(D) a driver’s license issued pursuant to this subparagraph may be re-

newed, subject at the time of renewal, to the same requirements and

conditions as set out in this subsection (b) for the issuance of the

 original driver’s license.

(4) The division shall not issue any driver’s license or instruction per-

mit to any person who is not a resident of the state of Kansas, except as

provided in K.S.A. 8-2,148, and amendments thereto.

(5) The division shall not issue a driver’s license to a person holding

a driver’s license issued by another state without making reasonable

efforts to confirm that the person is terminating or has terminated the

driver’s license in the other state.

(6) The parent or guardian of an applicant under 16 years of age shall

sign the application for any driver’s license submitted by such applicant.

(c) Every application shall state the full legal name, date of birth,

gender and address of principal residence of the applicant, and briefly

describe the applicant, and shall state whether the applicant has been

licensed as a driver prior to such application, and, if so, when and by

what state or country. Such application shall state whether any such

license has ever been suspended or revoked, or whether an application

has ever been refused, and, if so, the date of and reason for such

suspension, revocation or refusal. In addition, applications for

commercial drivers’ licenses and instruction permits for commercial

licenses must include the following:

The applicant’s social security number; the person’s signature; the per-

son’s colored digital photograph; certifications, including those

required by 49 C.F.R. 383.71(a), effective January 1, 1991; a consent

to release driving record information; and, any other information

required by the division.

(d) When an application is received from a person previously licensed

in another jurisdiction, the division shall request a copy of the driver’s

record from the other jurisdiction. When received, the driver’s record

shall become a part of the driver’s record in this state with the same

force and effect as though entered on the driver’s record in this state in

the original instance

(e) When the division receives a request for a driver’s record from

another licensing jurisdiction the record shall be forwarded without

charge

(f) A fee shall be charged as follows:

(1) For a class C driver’s license issued to a person at least 21 years

of age, but less than 65 years of age, $12

(2) for a class C driver’s license issued to a person 65 years of age

older, $12;

(3) for a class M driver’s license issued to a person at least 21 years

of age, but less than 65 years of age, $12.50;

(4) for a class M driver’s license issued to a person 65 years of age or

older, $9;

(5) for a class A or B driver’s license issued to a person who is at least

21 years of age, but less than 65 years of age, $24;

(6) for a class A or B driver’s license issued to a person 65 years of

age or older, $16;

(7) for any class of commercial driver’s license issued to a person 21

years of age or older, $18; or

(8) for class A, B, C or M, or a farm permit, or any commercial driver’s

license issued to a person less than 21 years of age, $20.

A fee of $10 shall be charged for each commercial driver’s license

endorsement, except air brake endorsements which shall have no

charge.

A fee of $3 per year shall be charged for any renewal of a license issued

prior to the effective date of this act to a person less than 21 years of

 age.

If one fails to make an original application or renewal application for a

driver’s license within the time required by law, or fails to make appli-

cation within 60 days after becoming a resident of Kansas, a penalty of

$1 shall be added to the fee charged for the driver’s license.

(g) Any person who possesses an identification card as provided in

K.S.A. 8-1324, and amendments thereto, shall surrender such identifi-

cation card to the division upon being issued a valid Kansas driver’s

license or upon reinstatement and return of a valid Kansas driver’s

license.

(h) The division shall require that any person applying for a driver’s

license submit to a mandatory facial image capture.

(i) The director of vehicles may issue a temporary driver’s license to

an applicant who cannot provide valid documentary evidence as

 defined by subsection (b)(2), if the applicant provides compelling

evidence proving current lawful presence. Any temporary license

 issued pursuant to this subsection shall be valid for one year.

(j) The division shall require that any person applying for a driver’s

license who provides proof by valid documentary evidence that the

 person is a citizen of the United States sign an affidavit stating the

following:

‘‘I hereby declare that I am a citizen of the United States. I understand

that falsely declaring United States citizenship is a federal crime

under 18 .S.C. 1015(e); and I understand that swearing falsely on an

affidavit is a crime pursuant to K.S.A. 8-261a, and amendments

thereto.’’

(k) No driver’s license shall be issued to any alien until the alien has

been verified by the United States department of homeland security to

 be lawfully present in the United States, pursuant to 8 U.S.C. 1373(c).

Such verification shall occur through the systematic alien verification

for entitlements program operated by the United States department

 of homeland security.

Sec. 9. K.S.A. 2007 Supp. 8-1324 is hereby amended to read as fol-

lows: 8-1324. (a) Any resident who does not hold a current valid

Kansas driver’s license may make application to the division of

vehicles and be ssued one identification card.

(b) For the purpose of obtaining an identification card, an applicant

shall submit, with the application, proof of age, proof of identity and

proof of lawful presence. An applicant shall submit with the

 application a photo identity document, except that a non-photo

identity document is acceptable if it includes both the applicant’s full

legal name and date of birth, and documentation showing the

applicant’s name, the applicant’s address of principal residence and

the applicant’s social security account number.

The applicant’s social security number shall remain confidential and

shall not be disclosed, except as provided pursuant to K.S.A. 74-2012,

and amendments thereto. If the applicant does not have a social

security number, the applicant shall provide proof of lawful presence

and Kansas residency. The division shall assign a distinguishing

number to the identification card. Before issuing an identification card

to a person, the division shall make reasonable efforts to verify with

the issuing agency the issuance, validity and completeness of each

document required to be presented by the applicant to prove age,

identity and lawful presence.

(c) The division shall not issue an identification card to any person

who fails to provide proof that the person is lawfully present in the

 United States. If an applicant provides evidence of lawful presence as

set out in subsections (b)(2)(E) through (2)(I) of K.S.A. 8-240, and

amendments thereto, or is an alien lawfully admitted for temporary

residence under subsection (b)(2)(B) of K.S.A. 8-240, and amendments

thereto, the division may only issue a temporary identification card to

the person under the following conditions: (A) A temporary

identification card issued pursuant to this subparagraph shall be valid

only during the period of time of the applicant’s authorized stay in the

United States or, if there is no definite end to the period of authorized

stay, a period of one year; (B) a temporary identification card issued

 pursuant to this subparagraph shall clearly indicate that it is

temporary and shall state the date upon which it expires; (C)

no temporary identification card issued pursuant to this

subparagraph shall be for a longer period of time than the time period

permitted by K.S.A. 8-1325, and amendments thereto; and (D) a tem-

porary identification card issued pursuant to this subparagraph may

be renewed, subject at the time of renewal, to the same requirements

and conditions set forth in this subsection (c) for the issuance of the

original temporary identification card.

(d) The division shall not issue an identification card to any person

who holds a current valid Kansas driver’s license unless such driver’s

license has been physically surrendered pursuant to the provisions of

subsection (e) of K.S.A. 8-1002, and amendments thereto.

(e) The division shall refuse to issue an identification card to a person

holding a driver’s license or identification card issued by another state

without confirmation that the person is terminating or has terminated

the license or identification card.

(f) The parent or guardian of an applicant under 16 years of age shall

sign the application for an identification card submitted by such applicant.

(g) The division shall require payment of a fee of $14 at the time

application for an identification card is made, except that persons who

are 65 or more years of age or who are handicapped, as defined in

 K.S.A.8-1,124, and amendments thereto, shall be required to pay a fee

of only 10.

(h) All Kansas identification cards shall have physical security features

designed to prevent tampering, counterfeiting or duplication for

fraudulent purposes.

(i) For the purposes of K.S.A. 8-1324 through 8-1328, and amend-

ments thereto, a person shall be deemed to be a resident of the state if:

(1) The person owns, leases or rents a place of domicile in this state;

(2) the person engages in a trade, business or profession in this state;

(3) the person is registered to vote in this state;

(4) the person enrolls the person’s child in a school in this state; or

(5) the person registers the person’s motor vehicle in this state.

(j) The division shall require that any person applying for an identi-

fication card submit to a mandatory facial image capture.

(k) The director of vehicles may issue a temporary identification card

to an applicant who cannot provide valid documentary evidence as

 defined by subsection (c), if the applicant provides compelling

evidence roving current lawful presence. Any temporary

identification card issued pursuant to this subparagraph shall be valid

for one year.

(l) Upon payment of the required fee, the division shall issue to every

applicant qualifying under the provisions of this act an identification

card.

Such identification card shall bear a distinguishing number assigned to

the cardholder, the full legal name, date of birth, address of principal

residence, a brief description of the cardholder, a colored digital

photograph of the cardholder, and a facsimile of the signature of the

cardholder.

An identification card which does not contain the address of principal

residence of the cardholder as required may be issued to persons who

are program participants pursuant to K.S.A. 2007 Supp. 75-455, and

amendments thereto.

(m) The division shall require that any person applying for an iden-

tification card who provides proof by valid documentary evidence

 that the person is a citizen of the United States sign an affidavit

stating the following: ‘‘I hereby declare that I am a citizen of the

United States. I understand that falsely declaring United States

citizenship is a federal crime under 18 U.S.C. 1015(e); and I

understand that swearing falsely on an affidavit is a crime pursuant

to K.S.A. 8-261a, and amendments thereto.’’

(n) No identification card shall be issued to any alien until the alien

has been verified by the United States department of homeland

security to be lawfully present in the United States, pursuant to 8

U.S.C. 1373(c).   Such verification shall occur through the systematic

alien verification for entitlements program operated by the United

States department of homeland security.

Sec. 10. K.S.A. 2007 Supp. 79-32,120 is hereby amended to read as

follows: 79-32,120. (a) If federal taxable income of an individual is

determined by itemizing deductions from such individual’s federal

adjusted gross income, such individual may elect to deduct the Kansas

itemized deduction in lieu of the Kansas standard deduction. The

Kansas itemized deduction of an individual means the total amount of

deductions from federal adjusted gross income, other than federal

deductions for personal exemptions, as provided in the federal

internal revenue code with the modifications specified in this section.  

No deduction shall be allowed for payment, compensation or other

economic benefit disallowed by section 3, and amendments thereto.

(b) The total amount of deductions from federal adjusted gross in-

come shall be reduced by the total amount of income taxes imposed

by or paid to this state or any other taxing jurisdiction to the extent

that the same are deducted in determining the federal itemized

deductions and by the amount of all depreciation deductions claimed

for any real or tangible personal property upon which the deduction

allowed by K.S.A. 007 Supp. 79-32,221, 79-32,227, 79-32,232, 79-

32,237, 79-32,249, 79-32,250, 79-32,255 or 79-32,256, and

amendments thereto, is or has been claimed.

Sec. 11. K.S.A. 2007 Supp. 79-32,138 is hereby amended to read as

follows: 79-32,138. (a) Kansas taxable income of a corporation taxable

under this act shall be the corporation’s federal taxable income for the

taxable year with the modifications specified in this section.

(b) There shall be added to federal taxable income: (i) The same

modifications as are set forth in subsection (b) of K.S.A. 79-32,117,

and amendments thereto, with respect to resident individuals.

(ii) The amount of all depreciation deductions claimed for any prop-

erty upon which the deduction allowed by K.S.A. 2007 Supp. 79-

32,221, 79-32,227, 79-32,232, 79-32,237, 79-32,249, 79-32,250,

79-32,255 or 79-32,256, and amendments thereto, is claimed.

(iii) The amount of any charitable contribution deduction claimed for

any contribution or gift to or for the use of any racially segregated

educational institution.

(iv) The amount of the payments, compensation or other economic

benefit disallowed by section 3, and amendments thereto.

(c) There shall be subtracted from federal taxable income: (i) The

same modifications as are set forth in subsection (c) of K.S.A. 79-

32,117, and amendments thereto, with respect to resident individuals.

(ii) The federal income tax liability for any taxable year commencing

prior to December 31, 1971, for which a Kansas return was filed after

reduction for all credits thereon, except credits for payments on

estimates of federal income tax, credits for gasoline and lubricating oil

tax, and for foreign tax credits if, on the Kansas income tax return for

such prior year, the federal income tax deduction was computed on

the basis of the federal income tax paid in such prior year, rather than

as accrued. Notwithstanding the foregoing, the deduction for federal

income tax liability for any year shall not exceed that portion of the

total federal income tax liability for such year which bears the same

ratio to the total federal income tax liability for such year as the

Kansas taxable income, as computed before any deductions for federal

 income taxes and after application of subsections (d) and (e) of this

section as existing for such year, bears to the federal taxable income

for the same year.

(iii) An amount for the amortization deduction allowed pursuant to

K.S.A. 2007 Supp. 79-32,221, 79-32,227, 79-32,232, 79-32,237, 79-

32,249, 79-32,250, 79-32,255 or 79-32,256, and amendments

thereto.

(iv) For all taxable years commencing after December 31, 1987, the

amount included in federal taxable income pursuant to the provisions

of section 78 of the internal revenue code.

(v) For all taxable years commencing after December 31, 1987, 80%

of dividends from corporations incorporated outside of the United

States or the District of Columbia which are included in federal taxable

income.

(d) If any corporation derives all of its income from sources within

Kansas in any taxable year commencing after December 31, 1979, its

Kansas taxable income shall be the sum resulting after application of

subsections (a) through (c) hereof. Otherwise, such corporation’s Kansas taxable income in any such taxable year, after excluding any

refunds of federal income tax and before the deduction of federal

income taxes provided by subsection (c)(ii) shall be allocated as

provided in K.S.A. 79-3271 to K.S.A. 79-3293, inclusive, and

amendments thereto, plus any refund of federal income tax as

determined under paragraph (iv) of subsection b) of K.S.A. 79-32,117,

and amendments thereto, and minus the deduction for federal income

taxes as provided by subsection (c)(ii) shall be such corporation’s

Kansas taxable income.

(e) A corporation may make an election with respect to its first taxable

year commencing after December 31, 1982, whereby no addition

modifications as provided for in subsection (b)(ii) of K.S.A. 79-32,138

and subtraction modifications as provided for in subsection (c)(iii) of

K.S.A. 79-32,138, as those subsections existed prior to their

amendment by this act, shall be required to be made for such taxable

year.

New Sec. 12. If any provisions of this act or the application thereof

to any person or circumstances is held invalid, the invalidity shall not

affect other provisions or applications of the act which can be given

effect without the invalid provisions or application, and to this end the

provisions of this act are severable.

Sec. 13. K.S.A. 2007 Supp. 8-240, 8-1324, 76-731a, 79-32,120 and

79-32,138 are hereby repealed.

Sec. 14. This act shall take effect and be in force from and after its

publication in the statute book.

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