Kansas SB 296: Allowing evidence of failure to use a safety belt to be admissible in certain actions.

Bill Text

Session of 2025
SENATE BILL No. 296
By Committee on Assessment and Taxation
3-12
AN ACT concerning the department of revenue; eliminating certain tax
credits, exemptions, incentives, refunds and limitations, a transitional
adjustment, a checkoff and a restoration program administered by the
secretary that have expired or are no longer applicable; providing
certain technical changes to remove or modify statutory cross
references; amending K.S.A. 74-50,136, 74-8947, 75-3712, 75-4275,
79-225, 79-255 and 79-32,140a and K.S.A. 2024 Supp. 79-32,117, 79-
32,143a and 79-32,160a; also repealing K.S.A. 75-3713e, 79-201h, 79-
1705, 79-3221f, 79-3288a, 79-32,117a, 79-32,117b, 79-32,117c, 79-
32,117d, 79-32,117e, 79-32,140, 79-32,160b, 79-32,181, 79-32,181a,
79-32,192, 79-32,193, 79-32,206, 79-32,214, 79-32,215, 79-32,238,
79-32,239, 79-32,240, 79-32,241, 79-32,244, 79-32,257, 79-32,258,
79-32,259, 79-32,260, 79-32,262, 79-32,264 and 79-32,272 and K.S.A.
2024 Supp. 79-32,203.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 74-50,136 is hereby amended to read as follows:
74-50,136. (a) The provisions of this section shall be known and may be
cited as the "economic revitalization and reinvestment act."
(b) The purpose of the economic revitalization and reinvestment act is
to foster Kansas employment by encouraging product development and
engineering leading to new manufactured products in Kansas.
(c) As used in this act:
(1) "Base eligibility period" means the three taxable years
immediately preceding the date of application for benefits under this act.
(2) "Eligible aviation business" means a person, corporation,
partnership or other entity engaged in the aviation manufacturing or
service industry and doing business in Kansas that satisfies conditions
imposed by the secretary, which may include, among other conditions, that
the person, corporation, partnership or other entity:
(A) Paid at least $150,000,000 in average annual gross Kansas
compensation, according to reports filed with the secretary of labor, during
the base eligibility period;
(B) paid at least $50,000 of average annual gross compensation per
Kansas employee during the base eligibility period;
(C) has invested at least $500,000,000 in real and tangible personal
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SB 296 2
property located within and currently used in the operation of a business in
Kansas; and
(D) is described by the north American industrial classification
system as being in the manufacturing or service sector.
(3) "Eligible aviation project" means a research, development,
engineering or manufacturing project:
(A) Undertaken by an eligible aviation business relating to the
development of a new or improved business component or product and
may include, but not be limited to, product development and design,
applied research, manufacturing, improvement, replacement or acquisition
of real or personal property and modernization and retooling of existing
property in Kansas,;
(B) for which the eligible aviation business proposes to invest not less
than $500,000,000 in Kansas in direct connection with the eligible aviation
project of not less than $500,000,000 in Kansas; and
(C) for which the eligible aviation business proposes to employ up to
4,000 full-time employees in Kansas, as defined in K.S.A. 74-50,114, and
amendments thereto.
(4) "Eligible business" means a person, corporation, partnership or
other entity doing business in Kansas that satisfies conditions imposed by
the secretary, which may include, among other conditions, that the person,
corporation, partnership or other entity:
(A) Paid at least $600,000,000 in average annual gross Kansas
compensation, according to reports filed with the secretary of labor, during
the base eligibility period; and
(B) paid at least $50,000 of average annual gross compensation per
Kansas employee during the base eligibility period; and
(C) has invested at least $1,000,000,000 in real and tangible personal
property located within and currently used in the operation of a business in
Kansas; and
(D) is described by North American industrial classification system as
being in the manufacturing sector.
(5) "Eligible project" means a research, development, engineering or
manufacturing project:
(A) Undertaken by an eligible business relating to the development of
a new or improved business component or product and may include, but
not be limited to, product development and design, applied research,
manufacturing, improvement, replacement or acquisition of real or
personal property and modernization and retooling of existing property in
Kansas,;
(B) for which the eligible business proposes to invest not less than
$500,000,000 in Kansas in direct connection with the eligible project of
not less than $500,000,000 in Kansas; and
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