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 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 regarding their compliance. Penalties for non-compliance include the suspension of business licenses, and businesses participating in E-Verify will have a rebuttable presumption of compliance.

Additionally, the bill modifies the Kansas income tax code, affecting deductions and income adjustments for taxable years beginning after December 31, 2012. It allows deductions for various business-related losses and expenses, specifies exclusions from federal adjusted gross income, and introduces provisions for first-time home buyer and adoption savings accounts. The bill also clarifies the treatment of wages paid to unauthorized aliens and independent contractors not registered with E-Verify, aiming to streamline the tax code while ensuring compliance with federal regulations. Overall, the bill impacts both individual taxpayers and businesses in Kansas by updating tax provisions and employment regulations.

Statutes affected:
As introduced: 79-32