2011 Kansas Code
Chapter 79. - TAXATION
Article 32. - INCOME TAX
79-32,213 Costs of health insurance for Kansas national guard member; credit for employer; reimbursement for political subdivision which is employer.

79-32,213. Costs of health insurance for Kansas national guard member; credit for employer; reimbursement for political subdivision which is employer. (a) For taxable years commencing after December 31, 2001, the employer of any officer or enlisted member of the Kansas national 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 employer 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 allowed 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, the adjutant general shall pay to a political subdivision of the state which is the employer of any officer or enlisted member of the Kansas national guard the amount equal to the amount paid by such employer 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, subject to the allocation of funds for such purpose by the state finance fund in accordance with this subsection. 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. The state finance council, acting on this matter which is hereby characterized as a matter of legislative delegation and subject to the guidelines prescribed in subsection (c) of K.S.A. 75-3711c, and amendments thereto, is hereby authorized to make allocations to and authorize expenditures by the adjutant general from the state emergency fund for reimbursements to political subdivisions for payment of health insurance costs for members of the national guard for periods of state active duty as provided by this subsection.