This bill amends the Kansas income tax law to provide tax credits related to real property designated as critical habitat for threatened or endangered species. It establishes a new framework for these credits, allowing for a credit against tax liability for property that is both enrolled in a program facilitated by the Department of Wildlife and Parks and included in qualified management activities that promote improved habitat. The bill also mandates the Department of Wildlife and Parks to maintain a list of qualified programs and management plans, and it allows conservation organizations to request consideration for qualification.

Additionally, the bill repeals the existing section of K.S.A. 2024 Supp. 79-32,203 and introduces new provisions that specify the criteria for tax credits, including the total amount paid for ad valorem taxes related to the property. The credits are designed to incentivize habitat management and conservation efforts, with the provisions applicable to all taxable years commencing after December 31, 2025. The act will take effect on January 1, 2026, following its publication in the statute book.

Statutes affected:
As introduced: 79-32