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 existing section.
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 Kansas
national guard is ordered by the governor to perform active state service,
such person shall receive from the state, pay and allowances as may be
authorized by the adjutant general at the rate now or hereafter paid or
allowed by law to officers and enlisted persons of the same rank and
length of service in the armed forces of the United States. The minimum
amount of such pay and allowances shall not be less than the amount
received by an individual in the pay grade of E-6 with six years of military
service credited for pay purposes. During any period or consecutive per-
iods of state active duty in excess of 30 days, an officer or enlisted member
of Kansas national guard shall be entitled to reimbursement of the officer's
or member's cost of privately-purchased or employer-provided health in-
surance for such officer or member and such officer's or member's family
when the policy of insurance was in force prior to such officer or member
being ordered to perform active state service. Such reimbursement shall
not exceed the amount paid for premiums for individual or family health
insurance coverage under the state employees group health insurance
plan. The reimbursement shall be treated as an allowance and paid by
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 by the
United States, then there shall be paid from state funds, only that part
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 Kansas
national guard upon any tour of military duty or to attend any military or
civil ceremony, within or without the state, as the governor may deem for
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 na-
tional guard shall be allowed a credit against the income tax imposed by
the Kansas income tax in an amount equal to amounts paid by such em-
ployer for health insurance for such officer or member and such officer's
or member's family during any period or consecutive periods of state
active duty in excess of 30 days if such employer is not otherwise required
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 any
other credits allowable pursuant to law. If the amount of the credit al-
lowed by subsection (a) of this section exceeds the taxpayer's income tax
liability imposed under the Kansas income tax act, such excess amount
may be carried over for credit in the same manner in the succeeding
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 by
the adjutant general to the director of accounts and reports of the amount
that an employer, who is a political subdivision of the state, of any officer
or enlisted member of the Kansas national guard paid for health insurance
for such officer or member and such officer's or member's family during
any period or consecutive periods of state active duty in excess of 30 days,
if such employer is not otherwise required to pay for such insurance and
upon such certification, the director of accounts and reports shall transfer
from the state general fund to the general fund of such employer an
amount equal to the amount paid for such health insurance. Each officer
and enlisted member of the national guard requesting reimbursement
under this section shall present proof of such health insurance cost on
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.
Date Composed: 10/10/2002 Date Modified: 10/10/2002