This bill amends K.S.A. 2024 Supp. 79-32,203 to provide tax credits related to real property designated as critical habitat for threatened or endangered species. The bill allows for a credit against the Kansas income tax for property that is both designated by the secretary of wildlife and parks and included in management activities as part of a recovery plan or a qualified program. The department of wildlife and parks is tasked with developing a list of qualified programs and management plans, and conservation organizations can request consideration for qualification by submitting a written request by July 1 of the current year.

Additionally, the bill introduces a new credit for taxpayers whose property is enrolled in programs that provide public access for hunting, fishing, or other uses, as well as for those engaged in qualified management activities that promote improved habitat. The annual credit is based on the total amount paid for ad valorem taxes related to the property, and it cannot exceed the taxpayer's income tax liability. The provisions of this bill will apply to all taxable years commencing after December 31, 2025, and the existing section of K.S.A. 2024 Supp. 79-32,203 is repealed.

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