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 investigate complaints and take civil action against violators. Starting July 1, 2025, employers will be required to use the E-Verify system to confirm the employment authorization of new hires and submit annual affidavits to the secretary of revenue regarding their compliance. The bill also outlines penalties for businesses that fail to comply, including potential suspension of business licenses based on the number of violations.

In addition to employment regulations, the bill modifies the Kansas tax code, particularly regarding income deductions and adjustments for individual taxpayers. It allows deductions for losses from business, rental real estate, and farming for specific taxable years, as well as deductions for self-employment taxes and health insurance. The bill also addresses contributions to first-time home buyer and adoption savings accounts, and it specifies the treatment of wages paid to unauthorized aliens and independent contractors not using the E-Verify system. Other adjustments include provisions for charitable contributions and military bonuses, ensuring alignment with federal tax regulations while providing benefits to Kansas taxpayers.

Statutes affected:
As Introduced: 79-32
As introduced: 79-32