Providing for approval by the department of wildlife and parks for qualified program or management plans to qualify for the nongame and endangered species habitat credit.

Session of 2025
HOUSE BILL No. 2097
By Committee on Taxation
Requested by Kurt Ratzlaff on behalf of the Kansas chapter of Backcountry
Hunters & Anglers
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AN ACT concerning income taxation; relating to credits; providing for
approval by the department of wildlife and parks for qualified program
or management plans to qualify for the nongame and endangered
species habitat credit; amending K.S.A. 2024 Supp. 79-32,203 and
repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 79-32,203 is hereby amended to read as
follows: 79-32,203. (a) (1) There shall be allowed two types of credits a
credit against the tax liability of a taxpayer imposed under the Kansas
income tax act related to real property that is both:
(1)(A) Designated by the secretary of wildlife and parks pursuant to
the nongame and endangered species conservation act as critical habitat
for a threatened or endangered species and identified by the United States
fish and wildlife service pursuant to the endangered species act of 1973 as
an ecoregion containing a threatened or endangered species or certified
by the secretary of wildlife and parks as land known to support
populations of species in need of conservation; and
(2)(B) included in management activities as part of a recovery plan,
or an agreement identified in K.S.A. 32-962(b), and amendments thereto,
as approved by the secretary of wildlife and parks for a species listed as
threatened, endangered or in need of conservation pursuant to the nongame
and endangered species conservation act or a qualified program or
management plan meeting the term requirements established in K.S.A. 32-
962(b), and amendments thereto.
(2) The department of wildlife and parks shall develop and provide a
list on the department's website of all programs and management plans
from the department and conservation organizations that meet the
appropriate standards of ecological benefit and integrity to be considered
as qualified in paragraph (1)(B).
(3) Conservation organizations may request consideration of
qualification for the subsequent calendar year by written submission to the
department not later than July 1st of the current year. The department shall
provide guidance for conservation organizations on qualification
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HB 2097 2
standards.
(b)(4) There shall be allowed as an annual credit against the tax
liability of a taxpayer imposed an amount equal to the total amount paid by
the taxpayer during the taxable year for ad valorem taxes and assessments
that are imposed by the state or by any political or taxing subdivision of
the state or related to real property described in this subsection (a) for each
year that the management activities specified in the recovery plan or
agreement described in subsection (a)(2) paragraph (1)(B) remain in effect
and apply to such real property. The credit allowed by this subsection shall
not exceed the amount of tax imposed under the Kansas income tax act
reduced by the sum of any other credits allowable pursuant to law.
(c)(b)(1) There shall be allowed as a credit against the tax liability of
a taxpayer imposed under the Kansas income tax act an amount equal to
costs incurred by the taxpayer for habitat management or construction and
maintenance of improvements on real property described in subsection (a).
Such costs shall be for management or improvements in accordance with
management activities as a part of a recovery plan or conservation
agreement identified in K.S.A. 32-962(b), and amendments thereto, as
approved by the secretary of wildlife and parks, for a species listed as
threatened, endangered or in need of conservation pursuant to the nongame
and endangered species conservation act. The tax credit allowed by this
subsection shall be deducted from the taxpayer's income tax liability for
the taxable year in which the expenditures are made by the taxpayer. If the
amount of such tax credit exceeds the taxpayer's income tax liability for
such taxable year, the taxpayer may elect, at the time of filing the initial
return upon which the credit is claimed, to:
(1) Carry over the amount thereof that exceeds such tax liability for
deduction from the taxpayer's income tax liability in the next succeeding
taxable year or years until the total amount of the tax credit has been
deducted from tax liability; or
(2) receive reimbursement of the amount thereof that exceeds such
tax liability, to be paid from amounts appropriated to the secretary of
revenue for that purpose upon warrants of the director of accounts and
reports issued pursuant to vouchers approved by the secretary or a person
or persons designated by the secretary. There shall be allowed a credit
against the tax liability of a taxpayer imposed under the Kansas income
tax act related to real property that is both:
(A) Enrolled in a program facilitated by the department of wildlife
and parks providing public access for hunting, fishing or other use; and
(B) included in qualified management activities that promote
improved habitat.
(2) The department of wildlife and parks shall develop and provide a
list on the department's website of programs and management plans from
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HB 2097 3
the department and conservation organizations that meet the appropriate
standards of ecological benefit and integrity to be considered as qualified
in paragraph (1)(B).
(3) Conservation organizations may request consideration of
qualification for the subsequent calendar year by written submission to the
department not later than July 1 of the current year. The department shall
provide guidance for conservation organizations on qualification
standards.
(4) There shall be allowed as an annual credit against the tax
liability of a taxpayer imposed an amount equal to the total amount paid
by the taxpayer during the taxable year for ad valorem taxes and
assessments that are imposed by the state or by any political or taxing
subdivision of the state or related to real property described in subsection
(c) multiplied by the percentage of the year that the property was enrolled
for public access for each year that the activities described in paragraph
(1)(B) occur and apply to such real property. The credit allowed by this
subsection shall not exceed the amount of tax imposed under the Kansas
income tax act reduced by the sum of any other credits allowable pursuant
to law.
(d)(e) The provisions of this section shall be applicable to all taxable
years commencing after December 31, 1997, but before January 1, 2003
2025.
Sec. 2. K.S.A. 2024 Supp. 79-32,203 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after
January 1, 2026, and its publication in the statute book.
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