The bill establishes new regulations concerning the employment of unauthorized aliens in Kansas, defining key terms such as "alien," "employee," "business entity," and "unauthorized alien." It makes it unlawful for employers to knowingly hire or refer unauthorized aliens and outlines enforcement mechanisms that empower county or district attorneys and the attorney general to investigate complaints and take civil action against violators. Starting July 1, 2025, employers are mandated to verify the employment authorization of new employees using the E-Verify system, with public employers required to comply as well. The bill also imposes penalties for non-compliance, including the suspension of business licenses, and requires business entities to submit an annual affidavit to the secretary of revenue confirming their participation in E-Verify.

In addition to employment regulations, the bill modifies the Kansas tax code, particularly regarding deductions and income calculations for individual taxpayers. It allows for deductions related to business losses, self-employment taxes, and health insurance, among others, while specifying treatment for wages paid to unauthorized aliens and independent contractors not registered with E-Verify. The bill also introduces new provisions for specific subtractions from federal adjusted gross income and repeals K.S.A. 2024 Supp. 79-32,117, indicating a shift in tax modifications. These changes aim to provide clarity and relief for taxpayers in Kansas, ensuring compliance with both state and federal tax regulations.

Statutes affected:
As introduced: 79-32