The bill introduces new definitions and regulations concerning the employment of unauthorized aliens in Kansas, making it illegal for employers to knowingly hire or refer such individuals. Key terms like "alien," "employee," "business entity," and "unauthorized alien" are defined, and enforcement mechanisms are established, allowing county or district attorneys and the attorney general to pursue civil actions against violators. Starting July 1, 2025, employers are required to verify the employment authorization of new hires using the E-Verify system, with public employers subject to the same requirement. Penalties for non-compliance include the suspension of business licenses, and businesses must submit annual affidavits to confirm their adherence to E-Verify regulations.

Additionally, the bill modifies the Kansas tax code, particularly regarding deductions and subtractions from federal adjusted gross income. It specifies that for taxable years beginning after December 31, 2024, wages paid to unauthorized aliens and expenses related to independent contractors not registered with the E-Verify system will not be deductible for federal income tax purposes. The legislation also addresses various tax benefits, including those related to retirement plans, medical care expenses, and contributions to savings accounts for first-time home buyers and adoptions. Overall, the bill aims to enhance enforcement of immigration laws in the workplace while providing clarity and updates to the tax code for Kansas taxpayers.

Statutes affected:
As introduced: 79-32