Kansas HB 2194: Allowing wagering losses for Kansas itemized deductions.

Bill Text

Session of 2025
HOUSE BILL No. 2194
By Representatives Howerton and Howell
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AN ACT concerning retirement and pensions; relating to the Kansas public
employees retirement system; providing an exemption from the
working after retirement employer contribution rate for retirants
employed as teachers by a school district in a position for which a
certificate to teach is required; amending K.S.A. 2024 Supp. 74-4914
and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 74-4914 is hereby amended to read as
follows: 74-4914. (1) The normal retirement date for a member of the
system shall be the first day of the month coinciding with or following
termination of employment with any participating employer not followed
by employment with any participating employer within 60 days, or 180
days as provided in subsection (9), and without any prearranged agreement
for employment with any participating employer, and the attainment of age
65 or, commencing July 1, 1993, age 62 with the completion of 10 years of
credited service or the first day of the month coinciding with or following
the date that the total of the number of years of credited service and the
number of years of attained age of the member is equal to or more than 85.
In no event shall a normal retirement date for a member be before six
months after the entry date of the participating employer by whom such
member is employed. A member may retire on the normal retirement date
or on the first day of any month thereafter upon the filing with the office of
the retirement system of an application in such form and manner as the
board shall prescribe. Such application shall contain a certification by the
member that the member will not be employed with any participating
employer within 60 days, or 180 days as provided in subsection (9), of
retirement and the member has not entered into a prearranged agreement
for employment with any participating employer. Nothing herein shall
prevent any person, member or retirant from being employed, appointed or
elected as an employee, appointee, officer or member of the legislature.
Elected officers may retire from the system on any date on or after the
attainment of the normal retirement date, but no retirement benefits
payable under this act shall be paid until the member has terminated such
member's office.
(2) No retirant shall make contributions to the system or receive
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HB 2194 2
service credit for any service after the date of retirement.
(3) Any member who is an employee of an affiliating employer
pursuant to K.S.A. 74-4954b, and amendments thereto, and has not
withdrawn such member's accumulated contributions from the Kansas
police and firemen's retirement system may retire before such member's
normal retirement date on the first day of any month coinciding with or
following the attainment of age 55.
(4) Any member may retire before such member's normal retirement
date on the first day of any month coinciding with or following
termination of employment with any participating employer not followed
by employment with any participating employer within 60 days, or 180
days as provided in subsection (9), and the attainment of age 55 with the
completion of 10 years of credited service, but in no event before six
months after the entry date, upon the filing with the office of the retirement
system of an application for retirement in such form and manner as the
board shall prescribe. The member's application for retirement shall
contain a certification by the member that the member will not be
employed with any participating employer within 60 days, or 180 days as
provided in subsection (9), of retirement and the member has not entered
into a prearranged agreement for employment with any participating
employer.
(5) For purposes of this section, any employee of a local
governmental unit that has its own pension plan who becomes an
employee of a participating employer as a result of a merger or
consolidation of services provided by local governmental units, that
occurred on January 1, 1994, may count service with such local
governmental unit in determining whether such employee has met the
years of credited service requirements contained in this section.
(6) (a) Commencing January 1, 2018, for all retirements that occurred
prior to such date, any retirant who is employed or appointed in or to any
position by a participating employer, an independent contractor or a third-
party entity who contracts services with a participating employer to fill a
position, without any prearranged agreement with such participating
employer and not prior to 60 days after such retirant's retirement date, shall
not be subject to an earnings limitation that when met or exceeded requires
that the retirant not receive a retirement benefit for any month for which
such retirant serves in suc