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 are required to verify the employment authorization of new hires using the E-Verify system and must submit annual affidavits confirming compliance. Penalties for non-compliance include business license suspension and mandatory termination of unauthorized employees, with a rebuttable presumption of compliance for businesses utilizing E-Verify.

Additionally, the bill modifies the Kansas income tax code, allowing deductions for various losses and expenses, including those related to business, rental real estate, and farming for specific taxable years. It also addresses deductions for medical care expenses related to abortion, contributions to first-time home buyer and adoption savings accounts, and stipulations regarding wages paid to unauthorized aliens. The bill includes provisions for the carryback of federal net operating losses for individual taxpayers and extends the deadline for claims related to these losses until April 15, 2025. It repeals K.S.A. 2024 Supp. 79-32,117 and will take effect upon publication in the statute book.

Statutes affected:
As introduced: 79-32