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SPOTLIGHT
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Taxation bill involving livestock successful

Published on -3/25/2014, 10:12 AM

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On Wednesday, the House debated a taxation bill that would create a tax deduction for the net gain from the sale of certain livestock and also would reinstate two tax credits for expenditures spent on a dwelling or facility in order to make them accessible for persons with disabilities.

The bill that passed the House would create an income tax deduction from federal adjusted gross income in determining Kansas adjusted gross income for the net gain of the sale of any cattle or horses. However, these livestock are to be used for draft, breeding, dairy or sporting purposes and must have been held by the taxpayer for 24 or more months from the date the livestock was acquired. The bill also will create the same deduction for livestock, for the same purposes, for 12 months or more from the date acquired. However, this deduction would be limited to the amount of losses reported on certain lines and schedules on the federal tax form.

The bill also reinstates, with retroactivity to tax year 2013, an individual income tax credit repealed in 2012. The tax credit, under certain circumstances, will reimburse a portion of costs incurred when modifying a principal residence to make it more accessible to individuals with disabilities.

This bill passed the House in final action Thursday, 123-0.

* The Kansas House voted on House Bill 2475, which would require all accredited high schools in Kansas to provide a course on financial literacy for junior and senior classes. For these grades, the financial literacy course of instruction would include the following financial matters: saving and investing; credit and debt; financial responsibility and money management; and insurance, risk management and income. In addition, the state board of education would be required to develop curriculum standards for personal financial literacy in grades K-10 within the existing mathematics curriculum or another appropriate subject matter. The bill now goes to the Senate after passing the House, 110-12.

* On Thursday, the House debated a bill regarding the existing statute of the Kansas No-Call Act that now would permit mobile telephone numbers to be added to the no-call list. Another provision of the bill would be the Kansas No-Call List would be updated every 30 days and not as in current law, which states every quarter. Also, individuals with an established business relationship with the solicitor would be able to request the solicitor refrain from calling. The solicitor would be required to honor that request for the period of five years.

Rep. Troy L. Waymaster, R-Luray, represents the 109th House District, which includes portions of Smith, Osborne, Russell and Rush counties.

troy.waymaster@

house.ks.gov

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