Session of 1999
By Committee on Taxation

  9             AN  ACT relating to income taxation; authorizing credits for the hiring of
10             developmentally disabled persons.
12       Be it enacted by the Legislature of the State of Kansas:
13             Section  1. (a) For any taxable year commencing after December 31,
14       1998, any business firm which employs on a full-time basis a person with
15       a developmental disability or who is seriously and persistently mentally
16       ill and who is engaged for a period of eight months or more in the per-
17       formance of duties in connection with the operation of such firm, shall
18       be allowed a credit against the tax imposed by the Kansas income tax act,
19       the privilege tax measured by net income of national banking associations,
20       state banks, trust companies or savings and loan associations imposed
21       under article 11 of chapter 79 of the Kansas Statutes Annotated, or the
22       premiums tax of insurance companies imposed pursuant to K.S.A. 40-
23       252, and amendments thereto. The amount of the credit allowed shall be
24       $500 for each such person employed, except that no more than $50,000
25       may be claimed for credit in any one taxable year.
26             (b) As used in this section:
27             (1) "Business firm" means any business entity authorized to do busi-
28       ness in the state of Kansas which is subject to the state income tax im-
29       posed by the provisions of the Kansas income tax act, any national banking
30       association, state bank, trust company or savings and loan association pay-
31       ing a privilege tax measured by its net income pursuant to article 11 of
32       chapter 79 of the Kansas Statutes Annotated, or any insurance company
33       paying a premiums tax pursuant to K.S.A. 40-252, and amendments
34       thereto; and
35             (2) "person with a developmental disability or who is seriously and
36       persistently mentally ill" means any person who meets the criteria estab-
37       lished for mental retardation or developmental disability or serious and
38       persistent mental illness by the division of mental health and retardation
39       services of the department of social and rehabilitation services, and who
40       is recommended for employment by a business firm, by a community
41       mental health center or facility for the mentally retarded established pur-
42       suant to K.S.A. 19-4001 et seq., or by any entity which any such center
43       or facility has contracted with to provide mental health services or services

HB 2365


  1       for the mentally retarded, or both.
  2        Sec.  2. This act shall take effect and be in force from and after its
  3       publication in the statute book.