Kansas 2020 Special Session Status: In Committee 4 R cosponsors

SB 4 — Enacting the Kansas taxpayer protection act; extending certain income tax return filing and payment deadlines; establishing notice and public hearing requirements prior to approval by a governing body to exceed its revenue neutral rate for the imposition of property tax and discontinuing the city and county tax lid; providing a waiver of interest and fees on certain delinquent property taxes for a period of time and delaying preparation of delinquent real estate tax list and notice; prohibiting valuation increase for real property solely as the result of normal repair, replacement or maintenance of existing structure; and providing authority to establish a payment plan.

Last action — Died on General Orders

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2020 Special Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

In plain language

The bill modifies tax filing deadlines and regulations, including property taxes and return preparer requirements.

This bill extends income tax filing deadlines, implements requirements for property tax, and regulates paid tax return preparers. It also offers waivers for certain delinquent tax fees and sets up public hearing rules for tax rate changes.

What this means for you
  • Small Business: This bill impacts small businesses by enforcing regulations on tax return preparers they may hire.

Bill Text

How this bill changes current law

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The bill establishes new regulations for paid tax return preparers and amends existing laws related to income and property tax deadlines, penalties, and enforcement mechanisms in Kansas.

  • K.S.A. 79-3221

    the social security number is → the identifying number of the return preparer shall be the preparer's federal internal revenue service preparer tax identification number, or if none has been assigned, a social security number.

    This change specifies that the preparer's federal tax identification number is required, simplifying identification processes.

  • K.S.A. 79-1110

    With respect to tax year 2019, the deadline for filing returns shall be extended to July 15, 2020, for returns with original due dates of April 15, 2020, through July 15, 2020. With respect to tax year 2019, no penalty or interest authorized pursuant to K.S.A. 79-3228, and amendments thereto, shall be imposed if such tax liability is paid on or before July 15, 2020.

    This amendment addresses an extension of filing deadlines for the specified tax year.

  • K.S.A. 79-1460

    (a) The due date for real property taxes shall be April 10 of the year following assessment, and payment of such taxes shall be made in one installment or in two installments, with the first installment due on April 10 and the second installment due on October 10. Any taxpayer who is unable to pay personal property taxes within the time prescribed may enter into a payment plan as provided in subsection (b).

    The amendment establishes specific due dates and allows for payment plans for real property taxes.

  • K.S.A. 79-1801

    The valuation of real property shall not be increased solely as the result of normal repair, replacement, or maintenance.

    This provision protects property owners from tax increases related to routine maintenance.

  • K.S.A. 79-2024

    The secretary of revenue shall establish rules to implement the provisions concerning tax return preparers as necessary.

    This grants authority to the secretary to create guidelines for enforcing new tax preparer regulations.

  • K.S.A. 79-3225

    Any penalties collected under this section shall be paid into the state treasury for the general fund.

    This modifies the handling of penalties collected, directing them specifically to the state general fund.

  • K.S.A. 79-2925c

    Any paid tax return preparer who fails to adhere to the signing requirement shall incur a civil penalty.

    This introduces penalties for tax preparers who do not comply with signing rules.

  • K.S.A. 79-2302

    The department of revenue shall hold public hearings prior to the approval of any tax increase that exceeds the revenue neutral rate.

    This ensures transparency and public participation in decisions to increase taxes.

  • K.S.A. 79-2303

    Notice of any proposed property tax increase shall be provided 10 days prior to the public hearing.

    This change mandates prior notice for tax increases, enhancing public awareness.

  • K.S.A. 79-2024

    The county treasurer may waive penalties and interest for late payments under certain conditions.

    This provides relief options for taxpayers facing late payment penalties.

Action History

  1. Died on General Orders

  2. Committee Report recommending bill be passed by Committee on Assessment and Taxation

  3. Referred to Committee on Assessment and Taxation

  4. Introduced

Sponsors

  • Wagle · Primary
  • Rucker · Primary
  • Mike Petersen · Primary
  • Olson · Primary
  • Lynn · Primary
  • Kerschen · Primary
  • Hilderbrand · Primary
  • Goddard · Primary
  • Braun · Primary
  • Berger · Primary
  • Baumgardner · Primary
  • Larry Alley · Primary
  • Caryn Tyson · Primary
  • Mike Thompson · Primary

Sponsorship breakdown

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14 sponsors · 0 co-sponsors · 151 not signed on

Sponsors (14)

Co-sponsors (0)

None.

Not signed on (151)

151 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

Who sponsors SB 4?
SB 4 is sponsored by Wagle, Rucker, Mike Petersen (Republican), Olson, Lynn, Kerschen, Hilderbrand, Goddard, Braun, Berger, Baumgardner, Larry Alley (Republican), Caryn Tyson (Republican), and Mike Thompson (Republican).
What is the current status of SB 4?
This bill died with 2020 Special Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 4?
Track SB 4 free on One Click Politics — get push/email alerts when it moves.

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