SESSION OF 2021
SUPPLEMENTAL NOTE ON HOUSE SUBSTITUTE FOR
SENATE BILL NO. 91
As Recommended by House Committee on
Commerce, Labor and Economic Development

Brief*
House Sub. for SB 91 would exempt businesses from
certain liability claims arising from a secondary student
engaged in a “work-based learning program,” as that term
would be defined by the bill. Provided the school district of the
secondary student has purchased the applicable insurance
coverage, a business would not be subject to the following
civil liabilities occurring during the student’s participation in a
work-based learning program:
● A claim arising from the student’s negligent act or
omission; and
● A claim for bodily injury to the student or sickness
or death by accident of the student.
The school district would be solely responsible for a
student’s loss due to bodily injury, sickness, or death caused
by accident due to a negligent act or omission caused by the
student or business. The bill would not provide immunity for
the student or business for gross negligence or willful
misconduct. The bill would broaden the concept of school-
sponsored activity to include transportation to and from a
work-based learning program, which would then grant
discretion to the school district to purchase liability insurance.

____________________
*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
Background
The bill was introduced by the Senate Committee on
Commerce at the request of a representative of the
Department of Commerce.
SB 91 would include provisions of HB 2442. The
backgrounds of both bills are described below. [Note: The
provisions of SB 91 were not retained in the substitute bill.]

SB 91
SB 91, as introduced, would have allowed a company to
transfer up to 50 percent of the tax credits received from the
High Performance Incentive Program [HPIP] to another
company or individual per year.
Senate Committee on Commerce
In the Senate Committee hearing, proponent testimony
was provided by representatives of the Department of
Commerce, Kansas Chamber of Commerce, League of
Kansas Municipalities, and Overland Park Chamber of
Commerce. The proponents generally stated HPIP is an
effective program and transferability of tax credits is
necessary to compete with other states with similar
transferability provisions.
The Wichita Regional Chamber of Commerce provided
written-only proponent testimony.
Opponent written-only testimony was provided by a
representative of the Kansas Policy Institute. The
representative stated HPIP benefited a small subset of
companies and hindered the ability to enact a broad-based
tax reduction.


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House Committee on Commerce, Labor, and Economic
Development
In the House Committee hearing, proponent testimony
was provided by representatives of the Kansas Department of
Commerce, the Overland Park Chamber of Commerce, and
the Wichita Regional Chamber of Commerce, who noted the
bill would create a more competitive incentive program that
will result in more capital investments in Kansas businesses
and communities.
Written-only proponent testimony was provided by
representatives of the Greater Kansas City Chamber of
Commerce, the Kansas Chamber of Commerce, the Kansas
Grain and Feed Association, the Olathe Chamber of
Commerce.
No other testimony was provided.
The House Committee recommended a substitute bill
replacing the contents of SB 91 with the provisions of HB
2442, as introduced.
[Note: With the exception of technical changes, HB
2442, as introduced, contains provisions identical to those of
2019 HB 2507, as recommended by the House Committee on
Commerce, Labor, and Economic Development.]

HB 2442
House Committee on Commerce, Labor, and Economic
Development
In the House Committee hearing on HB 2442, written-
only proponent testimony was provided by representatives of
the Associated General Contractors of Kansas, the Greater
Kansas City Chamber of Commerce, the Kansas
Agribusiness Retailers Association, the Kansas Chamber of
Commerce, the Kansas Grain and Feed Association, the
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League of Kansas Municipalities, the Overland Park Chamber
of Commerce, and the Renew Kansas Biofuels Association.
Written-only neutral testimony was provided by
representatives of the Kansas Association of School Boards
and the Kansas Self-Insurers Association.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on HB 2442, enactment of the bill would have no
fiscal effect on state revenues or expenditures. However, the
bill could increase school district liability exposure and
insurance costs by an indeterminate amount.
Work-based learning programs; liability


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Statutes affected:
As introduced: 79-32
H Sub for: 72-18