SESSION OF 2024
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2610
As Recommended by House Committee on
Taxation

Brief*
HB 2610 would create a subtraction modification in
determining Kansas adjusted gross income for taxpayers who
have transferred certain property to the Kansas Department
of Transportation (KDOT) or a public utility as a result of the
exercise of eminent domain.
The modification would apply to transfer of property
used as a farm or ranch, provided the taxpayer resides within
10 miles of such property.
The subtraction modification would be in the amount of
an appraiser's award or final judgment, if such property was
taken pursuant to eminent domain, or in the amount of the
sale, if such property was sold when otherwise subject to a
taking pursuant to eminent domain.
The subtraction modification would be limited to
amounts included in the federal adjusted gross income of the
taxpayer and available for taxable years beginning after
December 31, 2020.

Background
The bill was introduced by the House Committee on
Taxation at the Request of Representative Eplee.

____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by two private citizens, who generally stated
taxpayers who are forced to transfer property to the State or
utilities should not have to pay taxes on income from such
transfers, and the bill would provide recourse under such
situations.
Written-only proponent testimony was provided by a
representative of the Kansas Association of Realtors.
No other testimony was provided.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, the Department of Revenue indicates
enactment of the bill would decrease state revenues by
unknown amounts, in addition to requiring $73,015 from the
State General Fund in FY 2025 to implement the provisions
of the bill.
KDOT indicates enactment of the bill would not have an
effect on fiscal operations. Any fiscal effect associated with
enactment of the bill is not reflected in The FY 2025
Governor’s Budget Report.


Taxation; income tax; subtraction modification; eminent domain


2- 2610


Statutes affected:
As introduced: 79-32