The bill introduces new regulations in Kansas regarding the employment of unauthorized aliens, defining key terms such as "alien," "employee," "business entity," and "unauthorized alien." It establishes that employers are prohibited from knowingly hiring or referring unauthorized aliens and mandates that all business entities and public employers register with and utilize the E-Verify system for employment verification starting July 1, 2025. The bill outlines enforcement mechanisms, including civil actions by county or district attorneys and the attorney general, and specifies penalties for violations, such as the suspension of business licenses. Additionally, business entities are required to submit an annual signed affidavit to the secretary of revenue to confirm compliance with E-Verify, who is also granted the authority to audit businesses and impose penalties for misrepresentations.

Moreover, the bill modifies the Kansas income tax code, affecting the treatment of various deductions and income adjustments for taxable years beginning after December 31, 2012, and extending through 2024 and beyond. It allows deductions for losses from business, rental real estate, and farming, as well as self-employment taxes and health insurance, based on the federal internal revenue code as of January 1, 2012. The bill also specifies provisions for first-time home buyer and adoption savings accounts, addresses the treatment of wages paid to unauthorized aliens, and includes modifications for federal credits related to military service and retirement benefits. Additionally, it clarifies the treatment of certain income sources and deductions, such as livestock and contributions to savings accounts, while repealing a previous statute and stating that the bill will take effect upon publication in the statute book.

Statutes affected:
As introduced: 79-32