Session Law

Identifying Information:L. 2002 ch. 085
Other Identifying Information:2002 Senate Bill 627
Tax Type:Other
Brief Description: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.
Keywords:


Body:

CHAPTER 85

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.


Be it enacted by the Legislature of the State of Kansas:

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.


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Date Composed: 10/10/2002 Date Modified: 10/10/2002