Providing for an increased amount of income for eligibility of individuals for the selective assistance for effective senior relief income tax credit.

Session of 2025
HOUSE BILL No. 2058
By Committee on Taxation
Requested by Representative Thompson
1-22
AN ACT concerning income taxation; relating to credits; providing for an
increased amount of income for eligibility of individuals for the
selective assistance for effective senior relief credit; amending K.S.A.
79-32,263 and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-32,263 is hereby amended to read as follows:
79-32,263. (a) This act shall be known and may be cited as the selective
assistance for effective senior relief (SAFESR).
(b) There shall be allowed as a credit against the tax liability of a
taxpayer imposed under the Kansas income tax act, the following: (a) For
tax years 2008, 2009 and 2010, an amount equal to 45% of the amount of
property and ad valorem taxes actually and timely paid as described in this
section; and (b)
(1) For tax year years 2011 and all tax years thereafter through 2024,
an amount equal to 75% of the amount of property and ad valorem taxes
actually and timely paid by a taxpayer who is 65 years of age or older and
who has household income equal to or less than 120% of the federal
poverty level for two persons if such taxes were paid upon real or personal
property used for residential purposes of such taxpayer which that is the
taxpayer's principal place of residence for the tax year in which the tax
credit is claimed; and
(2) (A) for tax year 2025, and all tax years thereafter, an amount
equal to 75% of the amount of property and ad valorem taxes actually and
timely paid by a taxpayer who is 65 years of age or older and who has
household income equal to or less than $28,000 if such taxes were paid
upon real or personal property used for residential purposes of such
taxpayer that is the taxpayer's principal place of residence for the tax year
in which the tax credit is claimed.
(B) In the case of tax year 2026, and all tax years thereafter, the
amount of household income prescribed in subparagraph (A) and any
subsequent changes pursuant to this subparagraph shall be increased by
an amount equal to such amount multiplied by the cost-of-living
adjustment determined under section 1(f)(3) of the federal internal
revenue code for the calendar year in which the taxable year commences.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
HB 2058 2
(c) The amount of any such credit for any such taxpayer shall not
exceed the amount of property and ad valorem taxes paid by such taxpayer
as specified in this section. A taxpayer shall not take the credit pursuant to
this section if such taxpayer has received a homestead property tax refund
pursuant to K.S.A. 79-4501 et seq., and amendments thereto, for such
property for such tax year.
(d) Subject to the provisions of this section, if the amount of such tax
credit exceeds the taxpayer's income tax liability for the taxable year, the
amount of such excess credit which that exceeds such tax liability shall be
refunded to the taxpayer.
(e) The secretary of revenue shall adopt rules and regulations
regarding the filing of documents that support the amount of the credit
claimed pursuant to this section.
(f) For purposes of this section, "household income" means all
income as defined in K.S.A. 79-4502(a), and amendments thereto,
including any payments received under the federal social security act,
received by persons of a household in a calendar year while members of
such household.
(g) The provisions of this act shall be a part of and supplemental to
the homestead property tax refund act.
Sec. 2. K.S.A. 79-32,263 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23