The bill establishes 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 starting July 1, 2025, all business entities and public employers must register with and use the E-Verify system to confirm the employment authorization of new hires. The bill also outlines enforcement mechanisms, allowing county or district attorneys and the attorney general to investigate complaints and take civil action against violators. Additionally, businesses are required to submit an annual affidavit to the secretary of revenue to confirm compliance with E-Verify.

In terms of tax code modifications, the bill addresses the calculation of federal adjusted gross income for individual taxpayers, allowing deductions for various losses and expenses, including those related to unauthorized aliens and independent contractors not registered with E-Verify. It also clarifies the treatment of retirement plan income, net gains from specific sales, and establishes limits for deductions related to first-time home buyer and adoption savings accounts. The bill aims to update the tax code to align with federal law changes and provide clear guidelines for deductions and exemptions, while also repealing K.S.A. 2024 Supp. 79-32,117 and taking effect upon publication in the statute book.

Statutes affected:
As introduced: 79-32