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SENATE BILL No. 82 AN ACT concerning taxation; relating to income tax; providing a tax credit for expenditures for lockable gun and ammunition storage; providing a tax credit for the retail sale of higher ethanol blends of fuel; discontinuing the tax credit for qualified alternative-fueled motor vehicle property or fueling station expenditures; repealing unused tax credits relating to agritourism liability insurance, assistive technology contributions, declared disaster capital investment, owners promoting employment across Kansas and swine facility improvement; providing for credits for payment of employee's child care related expenses and certain employer contributions to expand community child care availability for the child day care services assistance tax credit; amending K.S.A. 65-7107 and 79-32,201 and K.S.A. 2025 Supp. 79-32,190 and repealing the existing sections; also repealing K.S.A. 79-32,204, 79-32,262 and 79- 32,266 and K.S.A. 2025 Supp. 32-1438. Be it enacted by the Legislature of the State of Kansas: New Section 1. (a) For tax years 2026 through 2028, there shall be allowed a credit against the tax liability of a resident individual imposed under the Kansas income tax act in an amount equal to 25% of the expenditures made by the individual during such tax year to purchase lockable gun and ammunition storage that is designed primarily for gun and ammunition storage. The amount of such credit allowed each tax year shall not exceed $250 for any taxpayer. (b) If the amount of the credit allowed by subsection (a) exceeds the taxpayer's income tax liability imposed under the Kansas income tax act for the tax year in which the credit is allowed, the amount of credit that exceeds such tax liability may be carried forward for deduction from the taxpayer's income tax liability in the next succeeding tax year or years until the total amount of the credit has been deducted from tax liability. Sec. 2. On and after January 1, 2027, K.S.A. 65-7107 is hereby amended to read as follows: 65-7107. (a) Appropriate state agencies are hereby directed to amend their the state plans of such agencies to protect the benefits of those families and individuals receiving such benefits by adding language consistent with the following: Any funds in an individual development account, including accrued interest, shall be disregarded when determining eligibility to receive the amount of any public assistance or benefits. (b) A program contributor shall be allowed a credit against state income tax imposed under the Kansas income tax act in an amount equal to 25% of the contribution amount. (c) The institute shall verify all tax credit claims by contributors. The administration of the community-based organization, with the cooperation of the participating financial institutions, shall submit the names of contributors and the total amount each contributor contributes to the individual development account reserve fund for the calendar year. The institute shall determine the date by which such information shall be submitted to the institute by the local administrator. The institute shall submit verification of qualified tax credits pursuant to K.S.A. 65-7101 through 65-7107, and amendments thereto, to the department of revenue. (d) The total tax credits authorized pursuant to this section shall not exceed $6,250 in any fiscal year. (e) The provisions of this section shall be applicable to all taxable years commencing after December 31, 2002. (f) For tax year 2013 and all tax years thereafter, the income tax credit provided by this section shall only be available to taxpayers subject to the income tax on corporations imposed pursuant to subsection (c) of K.S.A. 79-32,110, and amendments thereto, and shall be applied only against such taxpayer's corporate income tax liability. Sec. 3. On and after January 1, 2027, K.S.A. 2025 Supp. 79- 32,190 is hereby amended to read as follows: 79-32,190. (a) Any taxpayer that pays for or provides expenses related to the provision of