SENATE BILL No. 627
An Act concerning the Kansas national guard; relating
to pay and allowances;
amending K.S.A. 2001 Supp. 48-225 and repealing the
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2001 Supp. 48-225
is hereby amended to read as
follows: 48-225. (a) When an officer or enlisted person of the
national guard is ordered by the governor to perform active state
such person shall receive from the state, pay and allowances as may
authorized by the adjutant general at the rate now or hereafter
allowed by law to officers and enlisted persons of the same rank
length of service in the armed forces of the United States. The
amount of such pay and allowances shall not be less than the
received by an individual in the pay grade of E-6 with six years of
service credited for pay purposes. During any period or
iods of state active duty in excess of 30 days, an officer or
of Kansas national guard shall be entitled to reimbursement of
or member's cost of privately-purchased or employer-provided
surance for such officer or member and such officer's or
when the policy of insurance was in force prior to such officer
being ordered to perform active state service. Such
not exceed the amount paid for premiums for individual or family
insurance coverage under the state employees group health
plan. The reimbursement shall be treated as an allowance and
the state and shall be considered as a cost of state active
duty. If any part
of the compensation of such persons for the above service is paid
United States, then there shall be paid from state funds, only that
thereof not paid by the United States.
(b) The governor shall have authority to
detail any member of the
governor's staff or any other officer or enlisted person of the
national guard upon any tour of military duty or to attend any
civil ceremony, within or without the state, as the governor may
the best interest of the service.
New Sec. 2. (a) For taxable years
commencing after December 31,
2001, the employer of any officer or enlisted member of the Kansas
tional guard shall be allowed a credit against the income tax
the Kansas income tax in an amount equal to amounts paid by such
ployer for health insurance for such officer or member and such
or member's family during any period or consecutive periods of
active duty in excess of 30 days if such employer is not otherwise
to pay for such insurance.
(b) The credit allowed by this section
shall not exceed the amount of
tax imposed under the Kansas income tax act reduced by the sum of
other credits allowable pursuant to law. If the amount of the
lowed by subsection (a) of this section exceeds the taxpayer's
liability imposed under the Kansas income tax act, such excess
may be carried over for credit in the same manner in the
taxable years until the total amount of such credit is used.
(c) For taxable years commencing after
December 31, 2001, on or
before December 15, 2002, and each ensuing year, upon certification
the adjutant general to the director of accounts and reports of the
that an employer, who is a political subdivision of the state, of
or enlisted member of the Kansas national guard paid for health
for such officer or member and such officer's or member's family
any period or consecutive periods of state active duty in excess of
if such employer is not otherwise required to pay for such
upon such certification, the director of accounts and reports shall
from the state general fund to the general fund of such employer
amount equal to the amount paid for such health insurance. Each
and enlisted member of the national guard requesting
under this section shall present proof of such health insurance
forms furnished by the adjutant general.
Sec. 3. K.S.A. 2001 Supp. 48-225 is hereby repealed.
Sec. 4. This act shall take effect and be in force
from and after its
publication in the Kansas register.
Approved April 23, 2002.
Published in the Kansas Register May 2, 2002.