House Amendment

HCS/SB 87 - This act modifies provisions relating to income tax refund donations.

SAHARA'S LAW

Current law provides for an option for taxpayers to donate a portion of his or her income tax refund to the Pediatric Cancer Research Trust Fund. Such tax income donation option shall sunset on December 31, 2019. This act reauthorizes the program until December 31, 2024.

Moneys generated by the tax refund donations in this act shall be considered state funds, but shall not be included in the calculation of total state revenue. (Section 143.1026)

KANSAS CITY REGIONAL LAW ENFORCEMENT MEMORIAL

For all tax years beginning on or after January 1, 2019, and ending on or before January 1, 2024, this act allows taxpayers to donate a portion of his or her income tax refund to the Kansas City Regional Law Enforcement Memorial Foundation Fund. (Section 143.1028)

This provision is substantially similar to HCS/HB 703 (2019).

SOLDIERS MEMORIAL MILITARY MUSEUM

For all tax years beginning on or after January 1, 2019, and ending on or before January 1, 2024, this act allows taxpayers to donate a portion of his or her income tax refund to the Soldiers Memorial Military Museum in St. Louis Fund. (Section 143.1029)

JOSHUA NORBERG

HA 1 - THIS AMENDMENT CHANGES THE TITLE FROM "RELATING TO TAX REFUND DONATIONS" TO "RELATING TO TAXATION".

HA 2 - THIS AMENDMENT MODIFIES PROVISIONS RELATING TO INTEREST EXPENSE TAX DEDUCTIONS.

HA 3, AS AMENDED - THIS AMENDMENT ESTABLISHES THE "TAXPAYER PROTECTION ACT" AND REQUIRES CERTAIN SALES TAX RATE INFORMATION TO BE PRINTED ON THE RECEIPTS OF CERTAIN SELLERS.

HA 5, AS AMENDED - THIS AMENDMENT REAUTHORIZES THE PUBLIC SAFETY OFFICER SURVIVING SPOUSE TAX CREDIT AND THE RESIDENTIAL RENOVATIONS FOR DISABILITY TAX CREDIT.

HA 6, AS AMENDED - THIS AMENDMENT MODIFIES A PROVISION RELATING TO REFUNDS OF ERRONEOUSLY PAID INCOME TAXES AND PROHIBITS PENALTIES ON CERTAIN LATE AND UNDERPAYMENTS IF INCOME TAXES. THIS AMENDMENT ALSO MODIFIES PROVISIONS RELATING TO FANTASY SPORTS.

HA 7, AS AMENDED - THIS AMENDMENT MODIFIES PROVISIONS RELATING TO THE REFUND OF PROTESTED TAXES. THIS AMENDMENT ALSO AUTHORIZES THE CITIES OF HIGGINSVILLE, ODESSA, AND LEXINGTON TO PROPOSE A TRANSIENT GUEST TAX.


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