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HOUSE BILL No. 2029—page 60 adoption of the rule and regulation, either orally or in writing. At the time it that a state agency adopts or amends a rule and regulation, the such state agency shall prepare a concise statement of the principal reasons for adopting the rule and regulation or amendment thereto, as part of the hearing record required by K.S.A. 77-421(d), and amendments thereto, including: (A) The agency's reasons for not accepting substantial arguments made in testimony and comments; and (B) the reasons for any substantial change between the text of the proposed adopted or amended rule and regulation contained in the published notice of the proposed adoption or amendment of the rule and regulation and the text of the rule and regulation as finally adopted. (2) Whenever a state agency is required by any other statute to give notice and hold a hearing before adopting, amending, reviving or revoking a rule and regulation, the state agency, in lieu of following the requirements or statutory procedure set out in such other law, may give notice and hold hearings on proposed rules and regulations in the manner prescribed by this section. (3) Notwithstanding the other provisions of this section, the prisoner review board and the secretary of corrections may give notice or an opportunity to be heard to any inmate in the custody of the secretary with regard to the adoption of any rule and regulation. (c) (1) The agency shall initiate new rulemaking proceedings under this act, if a state agency proposes to adopt a final rule and regulation that: (A) Differs in subject matter or effect in any material respect from the rule and regulation as originally proposed; and (B) is not a logical outgrowth of the rule and regulation as originally proposed. (2) For the purposes of this provision, a rule and regulation is not the logical outgrowth of the rule and regulation as originally proposed if a person affected by the final rule and regulation was not put on notice that such person's interests were affected in the rule making. (d) (1) When, pursuant to this or any other statute, a state agency holds a hearing on the adoption of a proposed rule and regulation, the agency shall cause written minutes or other records, including a record maintained on sound recording tape or on any electronically accessed media or any combination of written or electronically accessed media records of the hearing to be made. If the proposed rule and regulation is adopted and becomes effective, the state agency shall maintain, for not less than three years after its effective date, such minutes or other records, together with any recording, transcript or other record made of the hearing and a list of all persons who appeared at the hearing and who they represented, any written testimony presented at the hearing and any written comments submitted during the public comment period. (2) If a public hearing was held prior to the adoption of the rule and regulation, a state agency, at the time of filing a rule and regulation with the secretary of state, shall include, as a part of the adoption certificate or a separate document, a statement specifying the time and place at which the hearing was held and the number of members of the public in attendance at such hearing. (e) No rule and regulation shall be adopted by a board, commission, authority or other similar body except at a meeting which is open to the public and notwithstanding any other provision of law to the contrary, no rule and regulation shall be adopted by a board, commission, authority or other similar body unless it receives approval by roll call vote of a majority of the total membership thereof. Sec. 23. K.S.A. 2025 Supp. 79-32,110 is hereby amended to read as follows: 79-32,110. (a) Resident individuals. Except as otherwise provided by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, which tax shall be computed in accordance with the