SESSION OF 2021
SUPPLEMENTAL NOTE ON SENATE BILL NO. 71
As Amended by House Committee on Taxation

Brief*
SB 71, as amended, would authorize, for tax years 2021
to 2025, nonrefundable income or financial institutions
privilege tax credits equivalent to 50.0 percent of certain
contributions to the Eisenhower Foundation. Credits would be
capped at $25,000 for any individual income taxpayer and at
$50,000 for any corporation income or privilege taxpayer. The
total amount of credits claimed in any fiscal year would be
limited to $350,000.
The bill would authorize an identical credit for
contributions to the Friends of Cedar Crest Association, with
identical conditions, limits, and total annual credit amounts.
The bill would also extend the sunset on the single city
port authority tax credit from the end of tax year 2021 to the
end of tax year 2024 and would expand the credit to be
available to all income taxpayers. Current law limits the credit
to corporation income taxpayers.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Claeys.


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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
SB 71
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was offered by a representative of the Eisenhower
Foundation and by a member of the Eisenhower family
stating the bill’s provisions would support the efforts of the
Eisenhower Foundation to improve the Eisenhower
Presidential Library and Museum.
No other testimony was provided.
House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by Representative Barker, two members of the
Eisenhower family, and representatives of the Eisenhower
Foundation and the Friends of Cedar Crest Association.
Proponents generally stated the bill would help to honor and
preserve the legacy of Dwight D. Eisenhower by providing
support for the Eisenhower Presidential Library. One
proponent requested an amendment to the bill to provide the
same tax credit provided for by the bill to the Friends of Cedar
Crest Association.
No additional testimony was provided.
The House Committee amended the bill to
● Provide for a tax credit for the Friends of Cedar
Crest Association comparable to the one for the
Eisenhower Foundation; and
● Include the provisions of SB 49.


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SB 49
Senate Committee on Assessment and Taxation
In the Senate Committee hearing on SB 49, proponent
testimony was provided by a representative of WATCO.
Written-only proponent testimony was provided by the
Kansas Grain and Feed Association and the Kansas
Cooperative Council.
There was no other testimony.
The Senate Committee amended the bill to reduce the
extension of the sunset from tax year 2041 to tax year 2024.

Fiscal Information

SB 71
According to the fiscal note prepared by the Division of
the Budget on the bill, the Department of Revenue estimates
the provisions of the bill would reduce State General Fund
revenues by $350,000 in FY 2022 and future fiscal years for
which the tax credit is available. Any fiscal effect associated
with the bill is not reflected in The FY 2022 Governor’s
Budget Report.
[Note: The fiscal note on SB 71 does not apply to
prospective credits for contributions to the Friends of Cedar
Crest, as provided for by a House Committee amendment.]

SB 49
According to the fiscal note prepared by the Division of
the Budget on the bill as introduced, the Department of
Revenue indicates the provisions of the bill would have the

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potential to reduce corporation and individual income tax
receipts, but noted no single city port authority credits have
been claimed since 2013 and the Department of Revenue
does not have data to estimate the amount of credits that
would be claimed if the provisions of the bill were enacted.
Any fiscal effect associated with the provisions of SB 49 is not
reflected in The FY 2022 Governor’s Budget Report.
A fiscal note on the amended bill was not immediately
available.
Income tax; tax credits; Eisenhower Foundation; Friends of Cedar Crest Association;
Single City Port Authority Tax Credit


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Statutes affected:
As Amended by House Committee: 79-32