Kansas Income Tax Reform 2012-2017

This memorandum summarizes changes made to Kansas income tax from 2012 through 2017. Additionally, it covers tax credits impacted by those change, as well as the fiscal effects to state tax receipts.

Legislative Income Tax Reform

Beginning in 2012, the Kansas Legislature passed legislation enacting major changes to the Kansas individual income tax. Virtually all areas of the determination of income tax liability were affected by the reforms, including additions and subtractions to adjusted gross income, standard and itemized deductions, tax rates and brackets, tax credits, and tax liability exclusion. Major legislation was passed in 2012, 2013, 2015, and 2017, with additional legislation passed in 2014 relating to individual income tax reform.

Addition and Subtraction Modifications

In 2012, legislation specifically exempted certain nonwage business income by providing a modification to federal adjusted gross income that subtracted the taxpayer’s income reported on lines 12, 17, and 18 of federal Form 1040. This included business income; income from rents, royalties, partnerships, S corporations, and trusts; and farm income. In addition to this subtraction modification, the legislation included a modification requiring taxpayers to add their losses attributable to those categories back to their federal adjusted gross income in determining their adjusted gross income for Kansas income tax purposes. In 2015, legislation modified the subtraction modification by requiring taxpayers to include “guaranteed payments” in their determination of income. “Guaranteed payments” is a federally defined term for a specific type of business income.

The 2017 Legislature eliminated the addition and subtraction modifications in their entirety, largely returning this area of the Kansas individual income tax to its condition prior to 2012.

Standard Deduction and Itemized Deductions

In 2012, legislation increased the standard deduction for single head-of-household filers from $4,500 to $9,000 and for married taxpayers filing jointly from $6,000 to $9,000. These amounts were reduced to $7,500 for married taxpayers filing jointly and $6,000 for single head-of-household filers by 2013 legislation.

Itemized deductions were unaffected by 2012 legislation, but 2013 legislation eliminated the itemized deduction for certain gambling losses and provided for a series of “haircuts” to all other itemized deductions—excluding charitable contributions—that reduced those deductions by 30.0 percent beginning in tax year 2013 and increasing to 50.0 percent by tax year 2017.

In 2015, legislation further reduced itemized deductions by eliminating all itemized deductions other than charitable contributions, mortgage interest, and property taxes beginning in tax year 2015. Mortgage interest and property taxes were reduced to 50.0 percent of their federal amount effective for tax year 2015, and charitable contributions remained at the full federal amount.

In 2017, legislation reinstated the itemized deduction for medical expenses at 50.0 percent of the federal amount beginning in tax year 2018 and increased the amount for medical expenses, property taxes, and mortgage interest to 75.0 percent of the federal level in 2019 and to 100.0 percent of the federal level in 2020.

Tax Rates and Brackets

In 2012, legislation collapsed the three-bracket structure for individual income tax Kansas had used since 1992 into a two-bracket system and applied rates of 3.0 percent and 4.9 percent. Previous rates had been 3.5 percent, 6.25 percent, and 6.45 percent. In 2013, legislation provided a schedule of future rate reductions to lower the rates to 2.3 percent and 3.9 percent in tax year 2018, and then provided a formula that could—under certain circumstances—provide additional rate reductions in the future based on year-over-year growth of specified State General Fund tax receipts. In 2015, legislation altered the rate reduction schedule to provide that the rates would be reduced to 2.6 percent and 4.6 percent before a modified version of the rate reduction formula would go into effect in tax year 2021.

In 2017, legislation reinstituted a three-bracket individual income tax structure with tax rates set at 2.9 percent, 4.9 percent, and 5.2 percent for tax year 2017 and at 3.1 percent, 5.25 percent, and 5.7 percent for tax year 2018 and all tax years thereafter. The statutory future rate reduction formula was repealed by 2017 legislation.

Income Tax Credits

In 2012, legislation repealed or limited numerous income tax credits. In 2014, legislation reinstituted tax credits for adoption expenses and disability access expenses. In 2017, legislation reinstituted the child and dependent care tax credit through a three-year phase beginning in tax year 2018.

Low-Income Tax Exclusion

In 2015, legislation created a provision that eliminated any positive income tax liability for single filers with $5,000 or less of taxable income and for married taxpayers filing jointly with $12,500 or less of taxable income beginning in tax year 2016. In 2017, legislation changed the thresholds for this exclusion to $2,500 for single filers and $5,000 for married filers, effective tax year 2018.

Fiscal Information

When fully implemented, tax legislation passed in 2012 and 2013 had the effect of reducing individual income tax receipts, while tax legislation passed in 2015 and 2017 had the effect of increasing individual income tax receipts.

According to the Kansas Department of Revenue, the estimated combined fiscal effect of major tax legislation enacted during those four sessions on individual income tax was a reduction in receipts of $358.1 million for fiscal year 2018.

by Matthew Willis
Senior Research Analyst
785-29
6-4443

Mortgage Registration Tax and Statutory Fees for Recording Documents with County Registers of Deeds

This memorandum provides information on the mortgage registration tax and statutory fees for recording documents with county registers of deeds. The mortgage registration tax was repealed in 2019.

Mortgage Registration Tax Phase-out and Fee Increase Phase-in

Prior to 2019, Kansas law provided for a tax on mortgage registration to be paid to county registers of deeds. The tax was phased out beginning with calendar year (CY) 2015 through CY 2019. Statutory fees charged for documents filed with county registers of deeds were increased from CY 2015 through CY 2018 to compensate for the decrease from the phase-out of the mortgage registration tax.

The mortgage registration tax, which had been levied at the rate of 0.26 percent of the principal debt or obligation secured by mortgages, was reduced to 0.2 percent for all mortgages received and filed for record during CY 2015; 0.15 percent during CY 2016; 0.1 percent during CY 2017; and 0.05 percent during CY 2018. The tax was repealed altogether beginning in CY 2019. Of the revenue generated by the mortgage registration tax, 25/26ths had been retained by the counties.

Statutory recording fees were increased as follows:



Prior Law
CY 2015
CY 2016
CY 2017
CY 2018 & thereafter

















First page of deeds, mortgages, other instruments
$6.00
$8.00
$11.00
$14.00
$17.00
Each additional page of such documents

2.00

4.00

7.00

10.00

13.00
Recording town plats per page

20.00

22.00

25.00

28.00

31.00
Release/assignment of mortgages

5.00

7.00

10.00

13.00

16.00
Certifying instruments on record

1.00

3.00

6.00

9.00

12.00
Signature acknowledgment

0.50

2.50

5.50

8.50

11.50
IRS tax lien filing notices

5.00

7.00

10.00

13.00

16.00
IRS/KDOR lien release notices

5.00

7.00

10.00

13.00

16.00
Liens for materials/services per KSA 58-201

5.00

7.00

10.00

13.00

16.00

The above fees were capped beginning in CY 2015, such that a maximum of $125 may be levied for recording mortgages of $75,000 or less involving single-family principal residences.

Heritage Trust Fund

The Heritage Trust Fund had previously been the recipient of 1/26th of the revenue generated by the mortgage registration tax. The Heritage Trust Fund receives no revenue from the mortgage registration tax as of calendar year 2015. Rather, an additional fee of $1 is levied and credited to the Heritage Trust Fund on the first and all subsequent pages of any deeds, mortgages, and other instruments and on release or assignments of mortgages. An annual statutory cap of $100,000 on Heritage Trust Fund mortgage registration tax distributions from any given county was replaced with a new cap of $30,000 from any county relative to the new $1 fee.

County Clerk and County Treasurer Technology Funds

An existing separate fee of $2 per page was increased to $3 per page beginning in calendar year 2015, and receipts from this additional $1 are split into two separate $0.50 portions and deposited into two funds created in 2015 in each county – the County Clerk Technology Fund and the County Treasurer Technology Fund.

by Eric Ardell
Research Analyst
785-
296-4404

Reimbursement Under the Medicaid Home and Community Based Services Waivers

Overview of Home and Community Based Services Waivers

The Medicaid Home and Community Based Services (HCBS) waiver program is authorized under Section 1915(c) of the Social Security Act. Through the HCBS waiver program, a Medicaid beneficiary can receive a wide range of services designed to allow the individual to live in their home or community and avoid institutionalized care.

Services under the HCBS waiver program may be a combination of standard medical services and non-medical services. Standard services may include, but are not limited to:

  • Case management (support and service coordination);
  • In-home care (home health aide and personal care attendants); and
  • Habilitation services (both day and residential).

Currently, 47 states, including Kansas and the District of Columbia, have HCBS waivers approved with the Centers for Medicare and Medicaid Services (CMS). The only states that do not have an approved 1915(c) waiver with CMS are Arizona, Rhode Island, and Vermont.

In Kansas, the HCBS waiver programs are overseen by the Kansas Department for Aging and Disability Services (KDADS) in conjunction with the state Medicaid agency, the Kansas Department for Health and Environment (KDHE). The State has contracted with three Managed Care Organizations to deliver Medicaid services to eligible individuals, including individuals on HCBS waivers.

HCBS Waivers in Kansas

Currently, KanCare allows the State to administer all its HCBS waiver services through managed care. There are seven separate 1915(c) HCBS waivers: Autism (AU), Frail Elderly (FE), Intellectual and Developmental Disability (I/DD), Physical Disability (PD), Serious Emotional Disturbance (SED), Technology Assisted (TA), and Brain Injury (BI). The State is in the process of developing an additional waiver to serve individuals with I/DD.

To participate in a HCBS waiver, the individual requiring services must be financially and functionally eligible for Medicaid. Individuals are financially eligible at no additional cost to the individual if their income is less than 300 percent of the Federal Benefit Rate, which is the maximum amount payable under Supplemental Security Income. In 2023, this amount is $2,742 per spouse per month. If an individual’s income is above this amount, the individual must share in the cost of care. The cost sharing amount depends on the individual and is called the “client obligation.” The client obligation is paid directly by the client to a medical provider, not to the State of Kansas nor to a KanCare Managed Care Organization (MCO).

Individuals on the HCBS waivers receive services through individual providers that are contracted through MCOs. Those providers are then reimbursed through KanCare for providing those services. Rates vary by service and by waiver. This can result in different reimbursement rates for the same service if it is offered on multiple waivers. Due to rising costs to provide these services, there have been efforts to increase the rates at which HCBS services are reimbursed. Additional information for each of the seven HCBS waivers follows.

Autism (AU)

The AU waiver provides services to children who have been diagnosed with an Autism Spectrum Disorder. Children are eligible for services from the time of diagnosis until their sixth birthday. Autism services are limited to three years; however, an additional year may be submitted for approval.

The AU waiver offers the following services:

  • Family Adjustment Counseling – This service offers counseling services from a licensed mental health provider to help the family address the child’s diagnosis and daily needs;
  • Peer-to-peer Parent Support Training – This service assists family members in acquiring the knowledge and skills to address the child’s specific needs and to develop the family’s problem-solving skills, coping mechanisms, and strategies for the child’s symptom and behavior management; and
  • Respite Care – This service offers temporary direct care and supervision of the child to provide relief to families and caregivers.

Additionally, the Medicaid state plan offers the following services which were previously part of the AU waiver:

  • Consultative Clinical and Therapeutic Services – This service focuses on improving behavioral challenges related to the child’s diagnosis. The provider teaches skills based on the child and family’s strengths and needs, develops the individual behavior plan/plan of care (IBP/POC), coordinates services, provides training and technical assistance, and monitors the child’s progress within the program;
  • Intensive Individual Supports – This service assists in acquiring, retaining, improving, and generalizing skills to successfully function in the home and community; and
  • Interpersonal Communication Therapy (ICT) – This service aims to improve social communication symptoms related to the child’s diagnosis, including the development of conversation, unplanned communication, and verbal and nonverbal communication skills.

Frail Elderly (FE)

The FE waiver provides home and community based services to Kansas seniors as an alternative to nursing facility care. The waiver serves those individuals 65 and older who meet the Medicaid nursing facility threshold score and are financially eligible for Medicaid.

The FE waiver offers the following 12 services, which vary in reimbursement rates and frequency of utilization, though an individual may not want or need to use all services offered:

  • Adult Day Care – This service provides activities meeting the needs and interests of the person to help them maintain physical and social function, including basic nursing and daily supervision or physical assistance with eating, mobility, bathing, and dressing;
  • Assistive Technology – This service provides adaptive equipment, assistive technology, or home modifications to enhance an individual’s independence or abilities;
  • Personal Care Services – This service provides supervision or physical assistance with instrumental activities of daily living, health maintenance activities, and in some cases, socialization or recreation;
  • Financial Management Services – This service provides administrative and payroll services for individuals who choose to self-direct some or all of their services;
  • Home Telehealth – This service is a remote monitoring system that includes education, counseling, and nursing supervision. It allows the person to manage their health and recognize issues before it declines. The system is monitored by a nurse who is alerted if survey responses or vital sign measurements show a need for follow-up;
  • Medication Reminder – This service provides a scheduled reminder to the person when it is time to take their medications. This service may include a medication dispenser which stores and dispenses medication at the appropriate time;
  • Nursing Evaluation Visit – This service offers an evaluation completed by a nurse to see which personal care services worker may best meet the needs and wants of the person;
  • Oral Health Services – This service offers dental services based on the person’s level of need, including dental procedures and denture-related costs;
  • Personal Emergency Response – This service provides electronic devices with portable buttons worn by the person to provide access to assistance or emergency help at any time of day;
  • Wellness Monitoring – This service allows regularly scheduled nursing visits to check a person’s health status and to monitor for changes in health and wellbeing;
  • Comprehensive Support – This service offers one-on-one support and observation to supervise and assist with incidental care as needed to meet the person’s health and welfare needs, not including hands-on nursing; and
  • Enhanced Care Services – This service provides immediate supervision or physical assistance with tasks such as toileting, transferring, mobility, medication reminders, and contact with a medical professional in the event of an emergency while the participant is sleeping.

Intellectual and Developmental Disability (I/DD)

The I/DD waiver provides services to individuals five years of age and older who meet the definition of intellectual disability, have a developmental disability, or are eligible for care in an intermediate care facility for individuals with intellectual disabilities. Those with a developmental disability may be eligible if their disability was present before age 22 and they have a substantial limitation in 3 areas of life functioning.

The I/DD waiver offers the following 13 services, which vary in reimbursement rates and frequency of utilization, though an individual may not want or need to use all services offered:

  • Assistive Services – This service provides adaptive equipment, assistive technology, or home modifications to enhance an individual’s independence or abilities;
  • Adult Day Supports – This service offers out-of-home activities to help adults who are no longer eligible for school services to maintain or increase abilities, productivity, independence, integration, and community participation;
  • Financial Management Services – This service provides administrative and payroll services for individuals who choose to self-direct some or all of their services;
  • Medical Alert – This service provides an electronic device that alerts a medical professional in the event an individual’s medical condition has become critical;
  • Overnight Respite – This service provides temporary direct care and supervision of the individual to provide relief to families and caregivers. This service may be self-directed for individuals on the the I/DD waiver;
  • Personal Care Services – This service provides supervision or physical assistance with instrumental activities of daily living, health maintenance activities, and in some cases socialization or recreation. This service may be self-directed or agency-directed for individuals on the the I/DD waiver;
  • Residential Supports for Adults – This service provides assistance and support in completing activities of daily living and the social and adaptive skills to people who live in a residential setting and do not live with a family member;
  • Residential Supports for Children – This service provides placement for children ages 5 to 21 in a licensed foster care home to avoid placement in an institutional or other congregate setting when the child cannot remain in the family home;
  • Enhanced Care Services – This service provides immediate supervision or physical assistance with tasks such as toileting, transferring, mobility, medication reminders, and contact with a medical professional in the event of an emergency while the participant is sleeping. This service may be self-directed for the I/DD waiver;
  • Specialized Medical Care – This service provides long-term registered nurse or licensed practical nurse support for individuals who are medically fragile and technology-dependent;
  • Supported Employment – This service provides job support to people who work in a competitive and integrated setting; and
  • Wellness Monitoring – This service allows regularly scheduled nursing visits to check a person’s health status and to monitor for changes in health and wellbeing.

Additionally, an individual determined by a Community Developmental Disability Organization to be eligible for I/DD services is eligible for Targeted Case Management services to assist the individual in gaining access to medical, social, educational, and other services through assessment, support plan development, referral, and monitoring. If the individual is not eligible for KanCare, there may be a fee for this service.

Physical Disability (PD)

The PD waiver provides services to individuals 16 to 64 years of age who meet the criteria for nursing facility placement due to having a PD, have been determined disabled by the Social Security Administration, need assistance to perform activities of daily living, and are Medicaid-eligible.

The PD waiver offers the following seven services, which vary in reimbursement rates and frequency of utilization, though an individual may not want or need to use all services offered:

  • Assistive Services – This service provides adaptive equipment, assistive technology, or home modifications to enhance an individual’s independence or abilities;
  • Financial Management Services – This service provides administrative and payroll services for individuals who choose to self-direct some or all of their services;
  • Home-delivered Meal Service – This service offers one or two prepared meals to be delivered to provide adequate nutrition and regular meals;
  • Medication Reminder – This service provides a scheduled reminder to the person when it is time to take their medications. This service may include a medication dispenser which stores and dispenses medication at the appropriate time;
  • Personal Emergency Response System – This service provides electronic devices with portable buttons worn by the individual to alert emergency personnel at any time of day;
  • Personal Care Services – This service provides supervision or physical assistance with instrumental activities of daily living and activities of daily living, health maintenance activities, and in some cases, socialization or recreation; and
  • Enhanced Care Services – This service provides immediate supervision or physical assistance with tasks such as toileting, transferring, mobility, medication reminders, and contact with a medical professional in the event of an emergency while the participant is sleeping.

Serious Emotional Disturbance (SED)

The SED waiver provides services to individuals ages 4 to 18 who have been diagnosed with a mental health condition that substantially disrupts the individual’s ability to function socially, academically, or emotionally. The waiver is designed to divert the individual from psychiatric hospitalization to intensive home and community based supportive services. There may be exceptions for children younger than 4 and an extension of services up to age 22, if an individual had initially applied before age 19.

The SED waiver offers the following six services, which vary in reimbursement rates and frequency of utilization, though an individual may not want or need to use all services offered:

  • Parent Support and Training – This service is provided to family members of a child with SED to increase their ability to provide a safe and supportive environment for the child;
  • Independent Living / Skills Building – This service aims to help young adults learn and retain skills necessary to obtain and maintain employment, housing, education, and community life as they transition to adulthood;
  • Short Term Respite Care – This service provides temporary direct care and supervision to a child with SED to provide relief to families and caregivers;
  • Wraparound Facilitation – This service is provided in addition to targeted case management services to address the unique needs of a participant living in the community. This service is used to bring the MCO, participant, family, and community members together to discuss and to complete an individualized plan of care;
  • Professional Resource Family Care – This service provides short-term and intensive supports to a person in a surrogate family setting; and
  • Personal Care Services – This service enables the participant to accomplish tasks or engage in activities that they would normally do themselves if they did not have a mental illness. This service offers direct support, supervision, and cuing to encourage the participant to perform the task. Assistance often relates to performance of activities for daily living and instrumental activities for daily living.

Additionally, an individual determined to be functionally eligible for the SED waiver is eligible for Targeted Case Management services to assist the individual in gaining access to medical, social, educational, and other services through assessment, support plan development, referral, and monitoring. If the individual is not eligible for KanCare, there may be a fee for the service.

Technology Assisted (TA)

The TA waiver provides services to people through the age of 21 who require substantial and ongoing daily care by a nurse comparable to the level of care provided in a hospital.

The TA waiver offers the following seven services, which vary in reimbursement rates and frequency of utilization, though an individual may not want or need to use all services offered:

  • Health Maintenance Monitoring – This service offers regularly scheduled nursing visits to check the individual’s health status and to monitor for changes in health and wellbeing;
  • Home Modification – This service offers modification or adaption to a person’s home through tangible equipment or hardware;
  • Financial Management Services – This service offers administrative and payroll services for individuals who choose to self-direct some or all of their services;
  • Intermittent Intensive Medical Care – This service offers nursing services to individuals using personal care services to meet specific skilled nursing care needs;
  • Personal Care Services – This service provides supervision or physical assistance with instrumental activities of daily living and activities of daily living, health maintenance activities, and in some cases socialization or recreation. This is the only TA waiver service that may be self-directed;
  • Medical Respite – This service provides the beneficiary’s family with short, specified periods of relief from caring for the individual; and
  • Specialized Medical Care – This service provides long-term registered nursing or licensed practical nurse support for people who are medically fragile and technology-dependent. If the individual’s parent is a registered nurse and meets specific criteria, they may be eligible to be reimbursed for providing this service.

Brain Injury (BI)

The Brain Injury (BI) Waiver is a habilitative/rehabilitation and independent living program with an emphasis on the development of new independent living skills and/or relearning of lost independent living skills due to an acquired or traumatic brain injury.

The BI waiver offers the following nine services, which vary in reimbursement rates and frequency of utilization, though an individual may not want or need to use all services offered:

  • Assistive Services – This service provides adaptive equipment, assistive technology, or home modifications to enhance an individual’s independence or abilities;
  • Financial Management Services – This service offers administrative and payroll services for individuals who choose to self-direct some or all of their services;
  • Home-delivered Meal Service – This service offers one or two prepared meals to be delivered to provide adequate nutrition and regular meals;
  • Medication Reminder – This service provides a scheduled reminder to the person when it is time to take their medications. This service may include a medication dispenser which stores and dispenses medication at the appropriate time;
  • Personal Emergency Response System – This service provides electronic devices with portable buttons worn by the individual to alert emergency personnel at any time of day;
  • Personal Care Services – This service provides supervision or physical assistance with instrumental activities of daily living and activities of daily living, health maintenance activities, and in some cases socialization or recreation;
  • Rehabilitation Therapies – This service assists with the restoration of physical and mental functioning and includes behavior therapy, occupational therapy, physical therapy, speech-language therapy, and cognitive rehabilitation;
  • Enhanced Care Services – This service provides immediate supervision or physical assistance with tasks such as toileting, transferring, mobility, medication reminders, and contact with a medical professional in the event of an emergency while the participant is sleeping; and
  • Transitional Living Skills – This service offers training exercises in which individuals with a BI practice skills in real-life situations in their homes and communities. Trainings are designed to prevent or minimize chronic disabilities while restoring the individual to an optimal level of physical, cognitive, and behavioral functioning within the context of the individual.

Recent Changes in Provider Reimbursement Rates

Providers of waiver services are reimbursed by the waiver participant’s MCO. Based on funding appropriated by the Legislature, KDHE and KDADS set floor rates that are the lowest rate the MCO may reimburse providers; however, a MCO may individually choose to reimburse providers at a higher rate based on a variety of factors.

Over a number of years, the Legislature has made the following efforts to increase reimbursement rates for HCBS waiver services.

2019 Legislative Session

The 2019 Legislature passed a budget with the following adjustments to funding for the HCBS waiver programs:

  • The addition of $10.1 million, including $4.2 million SGF, to provide a 1.5 percent increase in the reimbursement rates for providers of all HCBS waiver services beginning in FY 2020; and
  • The addition of language expanding the Traumatic Brain Injury waiver program to include individuals with acquired brain injuries.

2020 Legislative Session

The 2020 Legislature passed a budget with the following adjustments to funding for the HCBS waiver programs:

  • The addition of $22.1 million, including $9.0 million SGF, to provide a 5.0 percent increase to reimbursement rates for I/DD waiver services beginning in FY 2021; and
  • The addition of $6.4 million, including $2.7 million SGF, to increase the rate for the Specialized Medical Care (T1000) rate for the TA waiver from $31.55 per hour to $37.00 per hour, beginning FY 2021.

2020 Interim Allotment

On June 25, 2020, the Governor released an allotment plan due to projected shortfalls in state revenue resulting from the COVID-19 pandemic. The plan resulted in the following adjustments to funding for the HCBS waiver programs:

  • The deletion of $22.1 million, including $9.0 million SGF, to provide a 5.0 percent increase to reimbursement rates for I/DD waiver services beginning FY 2021; and
  • The deletion of $6.4 million, including $2.7 million SGF, to increase the rate for the T1000 rate for the TA waiver from $31.55 per hour to $37.00 per hour beginning in FY 2021.

As a result of removing these funds from the budget, the reimbursement rates remained at the FY 2020 rates for FY 2021.

2021 Legislative Session

The 2021 Legislature passed a budget with the following adjustments to funding for the HCBS waiver programs:

  • The addition of $5.5 million, including $2.0 million SGF, in FY 2021 and $31.0 million, including $12.4 million SGF, in FY 2022 to provide an increase in reimbursement rates for providers of I/DD waiver services. This funded a 5.0 percent increase for the final four months of FY 2021 and an additional 2.0 percent increase for FY 2022;
  • The addition of $16.1 million, including $6.2 million SGF, to increase the reimbursement rate for the T1000 rate from $32.55 per hour to $43.00 per hour for the TA waiver; and
  • The addition of $9.6 million, including $4.3 million SGF, to increase the Protected Income Limit for HCBS participants from 15.0 percent to 300.0 percent of the federal Supplemental Security Income for FY 2022.

2022 Legislative Session

The 2022 Legislature passed a budget with the following adjustments to funding for the HCBS waiver programs:

  • The addition of $23.2 million, including $9.3 million SGF, to standardize the personal care services rates for the FE, I/DD, PD, SED, TA, and BI waivers and to further increase the standard rate by 2.0 percent beginning in FY 2023;
  • The addition of $1.8 million, including $716,493 SGF, to increase the cap on assistive services for all waivers. Previously, the lifetime cap was $7,500. The additional funds increased the lifetime limit to $10,000 beginning in FY 2023;
  • The addition of $122.2 million, including $48.9 million SGF, to provide a 25.0 percent increase to the reimbursement rates for I/DD waiver services beginning in FY 2023. This increase excluded the T1000 rate, which was increased separately;
  • The addition of $7.7 million, including $3.1 million SGF, to increase the reimbursement rate for the T1000 code from $43.00 per hour to $47.00 per hour for the I/DD and TA waivers beginning in FY 2023. This standardized the rate across both waivers and further increased the standardized rate; and
  • The addition of $11.8 million, including $4.7 million SGF, to provide a 10.0 percent increase to the reimbursement rates for FE waiver services beginning in FY 2023.

2023 Legislative Session

The 2023 Legislature passed a budget with the following adjustments to funding for the HCBS waiver programs:

  • The addition of $17.7 million, including $7.1 million SGF, to standardize Personal Care, Enhanced Care, Medication Reminder and Financial Management services on the BI, PD, AU and TA waivers to match increased rates approved by the 2022 Legislature for the FE waiver, beginning in FY 2024;
  • The addition of $13.0 million, including $5.2 million SGF, to provide a 10.0 percent increase to reimbursement rates for the FE waiver beginning in FY 2024;
  • The addition of $11.2 million, including $4.5 million SGF, to increase the Targeted Case Management rate for individuals with I/DD from $43.24 per hour to $75.00 per hour beginning in FY 2024; and
  • The addition of language requiring the agency to submit to the Centers for Medicare and Medicaid Services an application for a community support waiver for individuals with I/DD for FY 2024.

by Dayton LaMunyon
Fiscal Analyst
785-296-
4405

Kansas Department of Health and Environment Laboratory Construction

2021 Legislative Session Action

Section 61(b) of enacted 2021 SB 159 directs the Kansas Department of Health and Environment (KDHE) to issue a request for proposal (RFP) in FY 2022 to construct or renovate a building and equip a KDHE laboratory located within an 8-mile radius of the Capitol Complex in Topeka. The bill directs the Joint Committee on State Building Construction (Committee) to review these proposals and make recommendations to the State Finance Council concerning the laboratory.

Section 61(b) of enacted 2021 SB 159 also authorizes the issuance of bonds for capital improvement projects, not to exceed $65.0 million, for the KDHE laboratory.

2021 Committee Activity

At the September 2021 Committee meeting, representatives of KDHE presented eight site proposals for a KDHE laboratory. Three of the proposed sites were state-owned properties and five sites were submitted by private entities during the RFP process.

State-owned Site Proposals

Three of the proposals were originally submitted to the Committee in January 2020. The proposed construction projects were on three state-owned properties in Topeka, with a total project cost of $64.3 million estimated in March 2021. These sites were:

  • Lot 4 in downtown Topeka, near the Docking State Office Building;
  • A site on the grounds of the Kansas Neurological Institute (KNI); and
  • A site adjacent to the current KDHE laboratory at Forbes Field.

RFP Process Site Proposals

Pursuant to 2021 SB 159, the Department of Administration, in collaboration with KDHE, issued an RFP open from August 2, 2021, to August 31, 2021, seeking building sites within an 8-mile radius of the Capitol Complex capable of supporting a 100,000 gross-square-foot laboratory facility with suitable utilities services, vehicular access, and on-site parking. Land purchase and lease proposals were allowable, as well as options to renovate an existing building.

The Director of the KDHE laboratories presented the proposals and agency evaluations determining viability for each site. The proposals submitted included the following commercial properties:

  • The former Payless ShoeSource corporate headquarters at 3231 Southeast 6th Avenue. This location did not include lease payment amounts due to the proposer’s pending acquisition of the property via commercial sale and would likely necessitate sharing the space with other tenants;
  • Mostly vacant lots near downtown Topeka at 11th Street and Quincy Street, which would entail annual lease payments of $65,000 for the site and $20,000 for parking;
  • Vacant lots in east Topeka between 21st Street and Cyprus Drive, west of Cedarwood Drive, which would entail an annual lease payment of $25,000;
  • Partially vacant lots at the Kanza Business and Technology Park at Kanza Drive and Macvicar Avenue, which would entail a land purchase of $1.0 million; and
  • A building in downtown Topeka at 220 Southeast 6th Street, which did not meet the minimum space requirements and entailed an annual lease payment of $1.9 million.

The Director of the KDHE laboratories stated that commercial lease agreements would necessitate contract negotiations, and land purchases would require legislative action. Further, use of these commercial properties would require engineering and soil composition assessments, which could delay the start of construction. Due to this, KDHE recommended consideration of the three state-owned properties.

On October 11, 2021, the Committee received testimony from the Department of Administration estimating that up to 50.0 percent of the total project cost could be eligible for moneys from the State Fiscal Recovery Fund provided through the federal American Rescue Plan Act (ARPA) of 2021.

2021 Committee Recommendation

On October 11, 2021, the Committee recommended construction of a KDHE laboratory at the state-owned KNI site.

On December 17, 2021, the State Finance Council approved a resolution that included construction of the KDHE laboratory at Lot 4 in downtown Topeka, near the Docking State Office Building, rather than the KNI site. The Secretary of Administration noted the KNI site is under consideration for other state projects.

2022 Legislative Session Action

Authorized by the language in Section 61(b) of 2021 SB 159, the Division of the Budget transferred $32.5 million in COVID-19 federal relief funds from the Office of the Governor to KDHE in FY 2022 for construction of the KDHE lab.

Section 143 of enacted 2022 House Sub. for Sub. for SB 267 appropriated $32.5 million from the State General Fund (SGF) for the construction of the KDHE laboratory. The bill also requires that if any additional COVID-19 federal relief funds provided for discretionary purposes are available to be used to finance the construction of the laboratory, the Director of the Budget shall lapse that same amount of additional funds from the $32.5 million SGF appropriated by the bill.

2022 Committee Updates

On September 7, 2022, a representative of the Department of Administration presented floor plans for the KDHE lab to the Committee. The building design includes three above-ground floors and a parking lot.

On October 28, 2022, the Legislative Budget Committee received testimony from the Department of Administration stating that construction of the lab is anticipated to begin in December 2022 or January 2023.

2023 Updates

The 2023 Legislature approved a FY 2024 budget for KDHE that includes $30.9 million, all federal ARPA funds, for construction of the KDHE laboratory. On August 22, 2023, a representative of the Department of Administration presented an update on the construction to the Legislative Budget Committee. The representative stated the steel had been fully placed and the construction crew was continuing with concrete pours. He stated the agency is in the process of planning the move from the current location and estimating the associated expenses for an anticipated occupancy date of December 2024.

by Megan Leopold, PhD
Fiscal Analyst
785-296-
4419

Utilities and Energy (Renewable Energy)

This memorandum discusses the renewable portfolio standard that previously existed in Kansas, wind energy generation, property tax exemptions, production tax credits, Inflation Adjustment Act, and community wind and solar projects.

Renewable Portfolio Standard

The 2015 Legislature enacted House Sub. for SB 91, which created a voluntary renewable energy goal, known as a renewable portfolio standard or RPS, and reduced the lifetime property tax exemption for new renewable resources to ten years after December 31, 2016.

The bill established a voluntary goal that 20 percent of a utility’s peak demand within the state be generated from renewable energy resources by the year 2020. This voluntary goal became effective on January 1, 2016, as did the repeal of the current renewable energy portfolio standard and the corresponding rule and regulation authority enacted by the 2009 Legislature. Kansas’ RPS was in effect through December 31, 2015, and required utilities to obtain net renewable generation capacity constituting at least the following portions of each affected utility’s peak demand based on the average of the three prior years:

  • 10 percent for calendar years 2011 through 2015;
  • 15 percent for calendar years 2016 through 2019; and
  • 20 percent for each calendar year beginning in 2020.

Renewable energy may be generated by wind, solar thermal sources, photovoltaic cells and panels, dedicated crops grown for energy production, cellulosic agricultural residues, plant residues, methane from landfills or from wastewater treatment, clean and untreated wood products such as pallets, hydropower, fuel cells using hydrogen produced by one of the other renewable energy resources, and energy storage connected to renewable generation by means of energy storage equipment.

As of October 2023, according to the Berkeley Lab and DSIRE, 29 states, the District of Columbia, and 3 territories adopted RPS, while another 7 states adopted non-binding renewable portfolio goals. While the specific guidelines of each state’s legislation vary, the most common forms of renewable energy cited in RPS legislation are wind, solar, geothermal, biomass, and hydropower.

More information about individual states can be found at http://www.dsireusa.org, the website for the Database of State Incentives for Renewables & Efficiency and http://www.eia.gov, for the U.S. Energy Information Administration.

Wind-generated Electricity

Nearly all of Kansasʼ renewable generation of electricity comes from wind power. Kansas ranks second in the nation for wind energy potential, but fourth in power capacity installations. In 2022, wind energy accounted for 47 percent of Kansas’ electricity net generation, which was the third-highest share of wind power for any state after Iowa and South Dakota.

At the beginning of 2023, Kansas had nearly 8,250 megawatts of installed wind generating capacity. An additional 814 megawatts of wind power capacity is scheduled to come online in 2023, including the state’s largest wind farm, the High Banks Wind Project in Washington and Republic Counties, with 604 megawatts, at the end of the year.1

Kansas Property Tax Exemption

After December 31, 2016, exemptions granted for property primarily used for wholesale sale of renewable energy resources for which applications were filed after December 31, 2016, will be limited to ten years.

Production Tax Credit and the Inflation Reduction Act

Production tax credit (PTC) is a federal, per kilowatt-hour (kWh) tax credit for electricity generated by certain energy sources2. Generally, facilities are eligible for the PTC for ten years after being placed into service. The PTC ranges from 1.3 cents to 2.6 cents per kWh, depending upon the type of renewable energy source. The amount of the credit was established at 1.5 cents per kWh in 1993 dollars (indexed for inflation) for some technologies and half of that amount for others. The first PTC was created by the Energy Policy Act of 1992, and the PTC has been allowed to expire for short periods of time since 1992.

To qualify for the credit, the renewable energy produced must be sold by the taxpayer to an unrelated person during the taxable year. While the credit is the primary financial policy for the wind industry, other renewable energies also qualify. Eligible renewable sources include landfill gas, wind energy, biomass, hydroelectric energy, geothermal electric energy, municipal solid waste, hydrokinetic power, anaerobic digestion, small hydroelectric energy, tidal energy, wave energy, and ocean thermal energy.

On August 16, 2022, President Biden signed the Inflation Reduction Act (IRA) into law, establishing new wage and apprenticeship requirements for systems more than 1 megawatt (MW) in size. Projects less than 1 MW in size are eligible if construction begins after December 31, 2021, and is completed before January 1, 2025. According to the U.S. Environmental Protection Agency (EPA), the tax credit for these projects starts at a base of 0.5 cents per kWh but may qualify for full credit if the labor-related requirements are met. Additionally, the IRA provides two extra credits for projects of any size, one related to use of domestic steel/iron materials and the other dependent on project location within an “energy community.”

Community Solar

Midwest Energy and Clean Energy Collective broke ground on a 3,960-panel, 1 MW community solar array on August 25, 2014, in a pasture north of Colby, Kansas. Construction began in September 2014, and the array began producing energy on February 1, 2015. The array was the first and largest solar community in Kansas, selling out to 134 individual Midwest Energy customers in March 2016. Array owners receive monthly credits on their residential, commercial, oil, irrigation, and agricultural accounts. Midwest Energy stated the array should result in a roughly 30 percent efficiency gain over traditional roof-mounted panels.

Additionally, the Kansas City Board of Public Utilities (KCBPU) has a Community Solar program which allows every KCBPU residential and commercial customer to harness the power and savings of solar energy for themselves. Currently, the KCBPU Solar Farm includes 3,780 photovoltaic panels capable of producing 1,000 kW of power. This solar farm is the first municipal utility solar farm in the state of Kansas.

Community Wind

Kansas electric cooperatives have built a collective total of 16 1 MW wind farms around the state in recent years.

  1. U.S. Energy Information Administration – Kansas ↩︎
  2. Geothermal Electric, Solar Thermal Electric, Solar Photovaltaics (PV), Wind, Hydroelectric, Municipal Solid Waste, Landfill Gas, Tidal, Wave, Ocean Thermal, and Biomass. ↩︎

by Kate Smeltzer
Research Analyst
785-296-
4407

Electric Transmission in Kansas

This memorandum discusses electric transmission in Kansas, existing transmission lines, funding for new transmission, and siting transmission lines in Kansas.

Existing Transmission Lines

At its most basic level, the transmission system (or “grid”) is an interconnected assembly of high-voltage transmission lines and associated equipment for moving electric energy at high voltages (typically 110 kilovolts [kV] or above) between points of supply and points of delivery. Transmission lines typically operate at higher voltages than distribution lines in order to minimize the amounts of energy lost during transmission.

Kansas is experiencing tremendous growth in new transmission lines. There was no significant build-out of transmission from the mid-1980s until about 2007. Since that time, the following electric entities have completed projects in Kansas:

  • Westar Energy, now Evergy, has 10,600 miles of transmission lines spread over 65,000 square miles between Kansas and Missouri;
  • Midwest Energy maintains 11,300 miles of power lines, 2,300 of which are high-voltage transmission lines;
  • Sunflower Energy has 2,400 miles of transmission lines; and
  • Empire District Electric Company owns and operates 1,200 miles of transmission lines between Missouri and Kansas.

Funding for New Transmission

Kansas is a member of the Southwest Power Pool (SPP), which is a Federal Communications Commission-approved regional transmission organization. The SPP covers a geographic area of approximately 552,885 square miles and manages transmission in all or parts of 23 states1. As of February 2023, SPP has 72,000 miles of transmission in its service territory.

One of SPP’s responsibilities is regional transmission planning, which includes approving transmission projects that will benefit all or portions of the SPP region by strengthening reliability and reducing congestion on transmission lines. Projects approved by SPP are most often paid for under the Highway/Byway methodology which spreads the costs of projects with a voltage of 300 kV or greater (highway projects) across the entire SPP region. The costs of lower voltage projects are either split between the region and local zone (greater than 100 kV but less than 300 kV) or are borne entirely by the local zone (100 kV or less, called byway projects). Thus, the costs of the transmission projects described on the previous page are shared by all ratepayers in SPP; by the same token, Kansas ratepayers share in the costs of SPP-approved higher voltage projects in other states in the SPP region.

Siting Transmission in Kansas

Under Kansas law, electric utilities must obtain a siting permit from the Kansas Corporation Commission (KCC) before they can begin site preparation for a transmission line or exercise the right of eminent domain to acquire land for the line. Initial SPP support for a transmission line addresses the general route, but states control the actual siting of the line. Kansas statutes define a transmission line as a line that is at least five miles long and which is used for bulk transfer of 230 kV or more of electricity.

The general process for siting a transmission line in Kansas is as follows:

  • The utility hires a company to conduct a siting study. The purpose of the study is to gather data and analyze prospective routes;
  • The utility then schedules open houses in multiple cities along the proposed routes to provide information, answer questions, and get feedback from interested parties. The utility uses this information to help choose between various routes;

[Note: The actions in the first two bullets are typical, but are not required by Kansas statutes.]

  • The utility must submit an application for a siting permit to the KCC, identifying the proposed route. Submission of an application triggers the start of the 120- day period for the KCC to rule on the route;
  • The KCC must hold a public hearing on the siting application within 90 days in one of the counties where the line is proposed to be built. The purpose of the hearing is to determine the necessity for and the reasonableness of the location of the proposed line;
    • A notice of the hearing must be published in newspapers; and
    • Written notice, including a copy of the siting application, must be provided via certified mail at least 20 days before the hearing to landowners whose land is proposed to be acquired in connection with the construction of or is located within 660 feet of the center line of the easement where the line is proposed to be located.
  • The KCC may conduct an evidentiary hearing on a siting application;
  • The KCC must issue a final order on the application within 120 days after the application was filed. The decision of the KCC can be appealed to the Kansas Court of Appeals in accordance with the Kansas Judicial Review Act; and
  • If the KCC approves the siting application, the utility may begin land acquisition along the approved route. Utilities can exercise the power of eminent domain if agreement cannot be reached with a landowner on compensation;
    • To exercise eminent domain, the utility must file a petition in district court, and the court will appoint three appraisers to determine the fair market value of the property. Private property cannot be taken without just compensation. KSA 26-513 details the factors to be considered in determining fair market value;
    • The appraisers must view the land and must take oral and written testimony from the plaintiff and interested parties in a public hearing prior to submitting a report to the court of their appraisal of the value of the land and their determination of damages and compensation to the interested parties resulting from the taking; and
    • The plaintiff or any defendant dissatisfied with the appraisers’ award may file an appeal in the district court.
  1. Arkansas, Colorado, Iowa, Kansas, Louisiana, Minnesota, Missouri, Montana, Nebraska, New Mexico, North Dakota, Oklahoma, South Dakota, Texas, Wyoming, Idaho, Washington, Oregon, California, Nevada, Arizona, Utah, and British Colombia. ↩︎

by Kate Smeltzer
Research Analyst
785-296-
4407

Electric Utility Rates

The Kansas Legislature has sought to address the issue of increasing electricity rates in recent legislative sessions. This memorandum provides an overview of measures undertaken by stakeholders and legislative leaders to study and make recommendations on rising electricity costs.

How Electric Utility Rates Are Set

Electric utilities under the jurisdiction of the Kansas Corporation Commission (KCC) must receive KCC approval to change their rates or terms of service. The KCC’s role, according to KSA 66-101 et seq., is to ensure utilities establish rates that are just and reasonable while also ensuring efficient and sufficient service from the utility. In determining an appropriate rate for a regulated electric utility, the KCC must first determine the utility’s annual revenue requirement considering five factors:

  • The cost of capital invested in assets (also called a “rate of return”) that reflects the actual cost of debt and a reasonable return, or profit, the utility has an opportunity to earn on shareholders’ equity;
  • The total investment, or rate base, upon which a return will be earned;
  • The accumulated and ongoing depreciation of plant(s) and equipment;
  • The company’s reasonable and prudent operating expenses; and
  • Income taxes.

After determining the revenue requirement, the KCC must design rates that will collect the utility’s revenue requirement from the utility’s customers in an efficient and equitable manner.

Legislative Activity Affecting Rates

2015 House Sub. for SB 91

The 2015 Legislature enacted House Sub. for SB 91, providing that after January 1, 2016, a voluntary goal replaces the renewable energy portfolio standard (RPS) that required affected utilities to achieve net renewable generation capacity equal to at least 20 percent of the utility’s peak demand by the year 2020. The bill continues all rules and regulations of the KCC in effect on June 30, 2015, that allow a utility to recover costs incurred to meet the RPS. In addition, the KCC is required to allow affected utilities to recover reasonable costs that have been committed to be incurred to comply with the RPS prior to its repeal, or incurred as a result of meeting the 20 percent goal.

2018 SCR 1612

In the 2018 Legislative Session, the Senate introduced a concurrent resolution (SCR 1612) urging the KCC to lower electric rates to regionally competitive levels. Proponents of the concurrent resolution stated electric rates in Kansas are much higher than those in surrounding states. Opponents stated the resolution was unnecessary, as rate reductions would be realized through a pending merger of Westar and Kansas City Power & Light (KCP&L). The resolution passed the Senate Committee of the Whole but died in the House Committee on Energy, Utilities and Telecommunications.

2019 Sub. for SB 69

In 2019, the Legislature enacted Sub. for SB 69. The bill directs the Legislative Coordinating Council (LCC) to authorize a study conducted by one or more independent organizations that have experience evaluating electric utilities. The purpose of the study was to provide information that may assist future legislative and regulatory efforts in developing electric policy that includes regionally competitive rates and reliable electric service. The study also required input from residential, commercial, and industrial customers, electric utilities, and other stakeholders. The study was conducted in two parts, with the first portion completed by January 8, 2020, and the second portion completed by July 1, 2020.

2020 Senate Sub. for HB 2585

The bill exempts certain public utilities subject to rate regulation by the KCC from paying Kansas income tax. The bill also requires a utility that includes expenses related to income taxes as a component of its retail rates to track and defer into a regulatory asset or liability, as appropriate, any overcollection or undercollection of income tax expenses that is a result of any change to a utility’s income tax rate by state or federal law. The bill allows certain utilities to apply for adjusted retail rates due to this change in income tax expenses.

The bill also allows the KCC to approve, for a term of up to ten years, contract rates not based on the cost of service to a facility or on the incremental cost to a facility, if certain conditions are met. The bill also authorizes the KCC to approve, for a period of up to five years, discounts from standard rates for electric service for new or expanded facilities of industrial or commercial customers that are not in the business of selling or providing goods or services directly to the general public, if certain requirements are met.

For both contract rates and discounted rates, the bill requires the KCC to approve a mechanism to track the utility’s reductions in revenue as a result of the contract rate or discounted rate from the date the rate becomes effective, and requires such reductions in revenue be deferred to a regulatory asset. The balance of the regulatory asset is included in the rate base and revenue requirement of the utility in each of its general rate proceedings, through an amortization of the balance over a reasonable period, until fully collected from the utility’s noncontract rates and discount rate customers.

Other Developments Affecting Rates

Westar/KCP&L Merger

On May 24, 2018, the KCC approved a settlement agreement giving Westar Energy and Great Plains Energy (the parent company of KCP&L) approval to merge as equals. Under the agreement, the two companies became wholly owned subsidiaries of a new parent company and serve more than 1.5 million customers in Kansas and Missouri. As the regulator of public utilities in the state, the KCC was charged with determining if the merger was in the public interest. That determination was made largely on the satisfaction of eight merger standards previously established by the KCC. In its review of the standards, the KCC found the merger, as modified by the Settlement Agreement plus one additional condition, was in the public interest. The additional condition required the companies to develop and submit to the KCC an Integrated Resource Plan (IRP) reporting process within three months of the close of the transaction. The implementation of the IRP ensured the merger maximizes the use of Kansas energy resources.

Westar/KCC Rate Studies

In order to address the concerns about Westar and KCP&L’s rates, the parties to the Settlement Agreement agreed that the utilities and KCC staff would complete separate studies comparing the prices of KCP&L and Westar Energy with other utilities in the region and explain the major differences between surrounding states’ rates.

In September 2018, the KCC approved a $66.0 million rate cut for electric customers of Westar, resulting in a decrease of $3.80 per month for the average residential customer.

In December 2018, the KCC approved a settlement agreement that would cut electric rates for KCP&L customers by $10.7 million dollars annually, as well as provide $36.9 million in bill credits.

2019 Sub. for SB 69 Rate Study

Part 1

On July 29, 2019, the LCC approved a bid submitted by London Economics, Inc. (LEI) to conduct Part 1 of the rate study authorized by Sub. for SB 69. This phase of the study addressed the effectiveness of current Kansas ratemaking practices and evaluated options for making retail electricity prices in Kansas regionally competitive.

With respect to the effectiveness of current Kansas ratemaking practices, LEI identified both strengths and areas for improvement, as highlighted below.

Strengths

  • Policies for investor-owned utilities (IOUs) attract adequate capital investments;
  • Electric cooperatives and municipal utilities are effective at providing reliable electric services at a reasonable cost; and
  • Relative to surrounding states, Kansas does not have an unusual institutional framework or more burdensome requirements.

Areas for Improvement

  • Residential rates of IOUs are high compared with similarly regulated utilities in regional states;
  • Ratepayers continue to pay for utility investments that are underutilized;
  • IOU cost recovery through surcharges and riders without a comprehensive ratemaking process is contributing to rising costs to ratepayers; and
  • Kansas lacks a mandated IRP process, as found in other states.

With respect to steps that could be taken to make retail electricity prices in Kansas regionally competitive, LEI identified costs and benefits for each option they evaluated, noting that each option could target different revenue components, such as generation, transmission, or distribution costs. They advised implementation would depend on numerous factors that would require careful consideration, indicating further analysis would be necessary to provide estimates of the costs and benefits of each option. Ultimately, LEI concluded there is no simple means of reducing electricity rates, but Kansas should adopt a multi-faceted approach. They offered four near-term recommendations, as follows:

  • Adopt a state energy plan;
  • Create a competitive procurement framework and require regulated utilities to submit integrated resource plans at regular intervals;
  • Allow KCC to explore the development of performance-based regulation mechanisms to incentivize efficiency and alignment with customer benefits and state policy objectives; and
  • Establish a framework for the retirement and securitization of assets where cost-benefit analysis demonstrates clear benefits to customers.

Part 2

The LCC entered into a contract with AECOM on January 7, 2020, to provide the Kansas Legislature a report on other consequential issues materially affecting Kansas electricity rates. On July 1, 2020, AECOM submitted both a public and confidential report to the KCC. The public version was heavily redacted due to the confidential information provided by the electric public utilities. Subsequently, the KCC entered an order on July 14, 2020, directing staff and AECOM to identify the basis for each redaction and confirm that the information redacted is confidential. On September 29, 2020, a less-redacted version of the study was filed by AECOM. Both versions, along with Part 1 of the study, may be found at https://kcc.ks.gov/electric/kansas-electric-rate-study.

As directed by Sub. for SB 69, Part 2 of the study examined 13 topics, which AECOM divided into nine categories: Electric Vehicle Charging, Advanced Energy Solutions, Transmission, Rates, Economic Development, Cost Causation, Security, Resource Planning, and Fuels.

AECOM broke down its review and assessment into areas of focus on economics, technology, and electric markets. The economics review included covered areas of service, electricity rate design, and integrated resource planning. The technology area of focus examined potential benefits of advanced energy solutions, cyber and physical security, and transmission investments. Review of electricity markets analyzed Kansas’ regional economy and competitiveness, including regional electricity markets and electric vehicle charging station market trends. Highlights of some key findings are listed below.

Electric Vehicle Charging

  • Costs of building and operating electric vehicle (EV) charging stations are not being recovered from ratepayers;
  • Deregulation of EV charging stations may increases support services; and
  • Kansas’ current EV charging service rate is competitive with other states.

Transmission

  • Regional transmission costs do not explain the relatively high electric rates in Kansas as compared with other regional states;
  • Benefits of transmission investments include job creation and, therefore, increased earnings and tax revenue; and
  • Localized marginal price has been decreasing, which shows the benefit of a regional electricity market.

Economic Development

  • Current retail electric rates in Kansas might have a slight impact on Kansas’ economic competitiveness, as evidenced by some industrial sectors experiencing less growth than in peer states; and
  • Although Kansas does offer Economic Development Rates to new and expanding businesses in Kansas, other states also offer such rates at a larger discount and for a longer time period.

2021 Senate Sub. for HB 2072

In 2021, the Legislature enacted Senate Sub. for HB 2072, which creates the Utility Financing and Securitization Act (UFSA), and allows for the securitization of utility assets to recover energy transition costs for electric public utilities whose retail rates are subject to the jurisdiction of the KCC. The UFSA also allows electric and natural gas public utilities whose retail rates are subject to the KCC to pursue securitization to help finance qualified extraordinary expenses, such as fuel costs incurred during extreme weather events. The bill amends the provisions of the Kansas Energy Security Act and the Uniform Commercial Code to conform to the new provisions created in the UFSA.

The bill allows an electric public utility, in its sole discretion, to apply to the KCC for a financing order for the recovery of energy transition costs. In applying for the financing order, the electric public utility can file an application to issue securitized utility tariff bonds in one or more series; impose, charge, and collect securitized utility tariff charges; and create securitized utility tariff property related to the recovery of energy transition costs.

The bill also allows a public utility, in its sole discretion, to apply to the KCC for a financing order for the recovery of qualified extraordinary costs. In applying for the financing order, the public utility can file an application to issue securitized utility tariff bonds in one or more series, charge and collect securitized utility tariff charges, and create utility tariff property related to the recovery of qualified extraordinary costs.

The bill requires customer bills of a public utility that has obtained a financing order and caused securitized utility tariff bonds to be issued to explicitly reflect that a portion of the charges on the customer bill represents securitized utility tariff charges approved in a financing order issued to the public utility. If the securitized utility tariff property has been transferred to an assignee, a customer bill must include a statement that the assignee is the owner of the rights to the securitized utility tariff charges, and the public utility or other entity, if applicable, is acting as a collection agent or servicer for the assignee. The tariff applicable to the customer must indicate the securitized utility tariff charge and the ownership of the charge. The public utility is required to also include on the bill the securitized utility tariff charge on each customer’s bill as a separate line item and include both the rate and the amount of the charge on each bill.

2023 HB 2225

In 2023, the Legislature enacted HB 2225, which amends law authorizing a KCC-regulated utility to recover costs associated with the transmission of electric power through a transmission delivery charge (TDC), and it requires public utilities to evaluate the regional rate competitiveness and impact to economic development in rate proceedings. [Note: The bill only applies to electric utility companies that are under KCC jurisdiction.]

Applications for Rate Changes

The bill amends law relating to applications for rate changes to include a new section that requires any general rate proceeding of electric public utilities serving more than 20,000 customers to evaluate and include assessments of the following for any application for a rate change:

  • The regional rate competitiveness of the electric public utility’s current and proposed rates; and
  • The impact of the electric public utility’s current and proposed rates upon economic development within the state.

Transmission Delivery Charges

The bill allows a for-profit, investor-owned electric utility serving more than 20,000 customers in the state that elects to recover transmission-related costs through a TDC to include the following as a component of the TDC:

  • All transmission-related costs associated with transmission facilities that are constructed as a result of a notification or directive to construct from a regional transmission organization (RTO) or independent system operator (ISO) that is regulated by the Federal Energy Regulatory Commission (FERC) or its successor agency;
  • All fees and costs imposed on the electric utility in connection with the operation of wholesale power markets by an RTO, ISO, or other entity that is regulated by FERC, other federal agency, or any successor federal agency

Cost Recovery

The bill requires a utility, in order to recover costs as a component of a TDC and to facilitate KCC and KCC-authorized intervenor review, to make a compliance filing with the KCC prior to the time period provided for the KCC to adjust the return on equity (ROE) relating to such costs.

If an ROE was not explicitly established during the utility’s last general rate case, the KCC is required to determine an appropriate ROE from the record of the last general rate case to establish the revenue requirement for such costs.

The bill states the KCC’s authorized ROE does not impact any project that was constructed as a result of a notification to construct or similar directive from an RTO or independent system operator that is regulated by FERC or any successor agency.

In any TDC update filing, a utility electing to recover the costs through a TDC is required to utilize the KCC’s authorized ROE that was used to set the utility’s base rates in effect at the time of the update filing or that was stipulated and approved by the KCC for use in the TDC if an ROE was not explicitly set during the last general rate case, to determine the utility’s TDC update.

by Luke Drury
Senior Fiscal Analyst
785-296-
7250

Foster Care Services and Child in Need of Care Proceedings

Foster care services are provided when the court finds a child to be in need of care pursuant to the Revised Kansas Code for the Care of Children (CINC Code; KSA 38-2201 to 38-2283). Child in Need of Care (CINC) proceedings can be divided into two categories: those concerning children who lack adequate parental care or control, or have been abused or abandoned; and those concerning children who commit certain offenses listed in KSA 38-2202(d)(6)-(10). This memorandum focuses on the first category.

Foster Care

Foster care services in Kansas were privatized in 1997 due in part to long-standing concerns about the quality of services for children in state custody, in addition to a 1989 class action lawsuit alleging the Department of Social and Rehabilitation Services (SRS), now known as the Department for Children and Families (DCF), failed to care adequately for children who may have been victims of abuse or neglect. The court approved a settlement in 1993 containing 153 requirements with which SRS was required to comply within certain timeframes. SRS did not achieve compliance with many of the settlement requirements for handling cases, and in early 1996, SRS officials informed the Legislature they were moving toward privatization to improve the quality and efficiency of services. After what contractors conceded was a chaotic transition, SRS was found to have successfully completed its settlement terms in 2002.

In February 2019, DCF announced the state’s grants awarded in November 2018 for family preservation, with the goal to avoid foster care, would be terminated and rebid due to a lack of transparency in the awards process, and negotiations on the grants for foster care case management and adoptions would be reopened. [Note: Family preservation services have been provided since FY 1987, but services were not available statewide until the privatization of the child welfare system in 1996.1] To allow time to complete the request for proposal (RFP) process and additional negotiations, the existing family preservation and foster care contracts set to expire on June 30, 2019, were extended by six months and three months, respectively.

Currently, DCF contracts for foster care placements and adoptions with four service providers in four regions divided into eight catchment areas: Saint Francis Ministries provides service to catchment area 1 in the West region, catchment area 2, and catchment area 7 in the Wichita region; KVC Health Systems, Inc. (now KVC Kansas) provides service to catchment area 3 in the East region and catchment area 6 in the Kansas City region; TFI Family Services, Inc., provides service in catchment area 4 in the East region and catchment area 8 in the Wichita region; and Cornerstones of Care provides service in catchment area 5 in the Kansas City region. The map of the catchment areas for foster care placement and adoption providers is located at https://www.dcf.ks.gov/services/Pages/MapFosterCare.aspx. The foster care case management grants were renewed for one additional year to June 30, 2024. A RFP for the foster care case management grant was released in May 2023 with new contracts to be awarded in December 2023 and effective on July 1, 2024.

The foster care placement and adoption service providers subcontract with other providers. Several other agencies throughout the state are involved with foster care, such as the Kansas Children’s Service League and the Children’s Alliance of Kansas. These agencies and others provide a variety of services, including information and resources for current and prospective foster parents.

In September 2019, family preservation grants were awarded to DCCCA to provide services in the Kansas City and Wichita regions, to TFI Family Services to provide services in the West region, and to Cornerstones of Care to provide services in the East region. The family preservation grant period runs January 1, 2020, through June 30, 2024. A family preservation services RFP was released on June 2, 2023, with new contracts to be awarded in December 2023 and effective on July 1, 2024.

Preliminary Issues for CINC Proceedings

CINC proceedings typically begin with a report to DCF, which may be made by anyone who suspects a child may be in need of care.

Additionally, the following are required to report any suspicion of abuse or neglect2:

  • Persons providing medical care or treatment;
  • Persons licensed by the State to provide mental health services;
  • Teachers and other employees of educational institutions;
  • Licensed child care providers;
  • Firefighters, emergency medical services personnel, and law enforcement officers;
  • Juvenile intake and assessment workers, court services officers, and community corrections officers;
  • Case managers and mediators appointed to help resolve any contested issue of child custody, residency, visitation, parenting time, division of property, or other issue; and
  • Persons employed by or working for an organization that provides social services to pregnant teenagers.

Reports can be made to local law enforcement when DCF is not open for business. Once a report is received, KSA 38-2226, as amended by 2023 HB 2024, requires DCF and law enforcement to investigate the validity of the claim and determine whether action is required to protect the child. When a report indicates there is serious physical harm to, serious deterioration of, or sexual abuse of the child and action may be required to protect the child, DCF and law enforcement conduct a joint investigation. When investigating a report of child abuse or neglect, the statute requires the Secretary for Children and Families (Secretary), the law enforcement agency, or such agency’s designee, that is conducting the investigation to visually observe the child who is the alleged victim of abuse or neglect. In joint investigations, visual observation of the child alleged to be the victim of abuse or neglect is required by both the Secretary and the investigating law enforcement agency, or the designees of the Secretary and such agency. If there are reasonable grounds to believe abuse or neglect exist, DCF must take immediate steps to protect the health and welfare of the child, as well as that of other children under the same care.

With the passage of 2023 HB 2024, the Legislature also amended KSA 38-2226 to provide that, upon investigation by law enforcement or assignment by the Secretary of any investigation of physical abuse or physical neglect pursuant to this statute concerning a child five years of age or younger, the Secretary or law enforcement agency, or the agency’s designee, is required to make a Child Abuse Review and Evaluation (CARE) referral for such child. The bill allows, in any other investigation of physical abuse, emotional abuse, medical neglect, or physical neglect conducted pursuant to this statute, the Secretary, law enforcement agency, or the agency’s designee to make a CARE referral for such child. The bill also requires a CARE provider who determines a child has been subjected to physical abuse, emotional abuse, medical neglect, or physical neglect to report such determination in a completed review and provide the review to the Secretary and the local law enforcement agency, or the agency’s designee. Upon receipt of such review, the Secretary is required to consider and include the completed review in making recommendations regarding the care, safety, and placement of the child and maintain the review in the case record. The reviews are confidential and disclosure is prohibited, except under certain conditions.

KSA 38-2231, as amended by 2023 HB 2021, requires law enforcement to place a child in protective custody when an officer reasonably believes the child will be harmed if not immediately removed from the situation where the child was found, the child is a victim of human trafficking, aggravated human trafficking, or commercial sexual exploitation, or the child is experiencing a behavioral health crisis and is likely to cause harm to self or others, or the officer has probable cause to believe the child is a runaway or missing person. A court that determines a child’s custody may not remove a child from parental custody unless it finds there is probable cause to believe the child is likely to be harmed if not immediately removed from the home; allowing the child to remain in the home is contrary to the welfare of the child; or immediate placement is in the child’s best interests. The court also must find there is probable cause to believe reasonable efforts have been made to maintain the family unit and prevent the unnecessary removal of the child from the child’s home, or an emergency exists that threatens the child’s safety.

To issue an ex parte3 order for protective custody, KSA 38-2242 requires the court also must find there is probable cause to believe the child is in need of care. An ex parte order must be served on the child’s parents and any other person having legal custody of the child. Along with the order, the court may enter an order restraining any alleged perpetrator of physical, sexual, mental, or emotional abuse from residing in the child’s home; visiting, contacting, harassing, or intimidating the child, another family member, or witness; or attempting to visit, contact, harass, or intimidate the child, another family member, or witness. A restraining order must be served on the alleged perpetrator.

The court may place the child in the protective custody of a parent or other person having custody of the child; another person, who is not required to be licensed under the Kansas law governing child care facilities; a youth residential facility; a shelter facility; or, under certain circumstances, the Secretary. Once issued, an ex parte order typically will remain in effect until the temporary custody hearing.

When a court evaluates what custody, visitation, or residency arrangements are in the best interests of a child no longer residing with a parent, KSA 38-2286 requires substantial consideration of a grandparent who requests custody, which must be included in the record. The court must consider the wishes of the parents, child, and grandparent; the extent to which the grandparent has cared for the child; the intent and circumstances under which the child is placed with the grandparent; and the physical and mental health of all involved individuals. If the court places the child in the custody of the Secretary for placement (rather than a grandparent), the law requires substantial consideration of a grandparent who requests placement in the evaluation for placement. If the grandparent is not selected, the Secretary must prepare and maintain a written report with specific reasons for the finding.

Court Proceedings

CINC Petition

If DCF determines it is not otherwise possible to provide services necessary to protect the interests of the child, it must recommend that the county or district attorney file a CINC petition. Pursuant to KSA 38-2233, the county or district attorney will then review the facts, recommendations, and any other evidence available and determine whether the circumstances warrant filing a petition. If warranted, KSA 38-2214 provides the county or district attorney prepares and files the petition, the contents of which are outlined in KSA 38-2234, and appears and presents evidence at all subsequent proceedings. KSA 38-2233 also allows an individual to file a CINC petition and be represented by the individual’s own attorney in the presentation of the case.

Once filed, if the child is in protective custody, KSA 38-2235 allows the court to serve a copy of the petition on all parties and interested parties in attendance at the temporary custody hearing or issue summons to all those persons if not present. KSA 38-2236 instructs the court to serve the guardian ad litem4 (GAL) appointed to the child, custodial parents, parent who may be ordered to pay child support by the court, persons with whom the child is residing, and any other person designated by the county or district attorney with a summons and a copy of the petition, scheduling a hearing within 30 days of when the petition was filed. Grandparents are sent a copy of the petition and notice of hearing by first class mail.

Interested Parties and Attendance at Court Proceedings

In addition to receiving notice of hearings, KSA 38-2241 gives parties and interested parties the right to present oral or written evidence and argument, call and cross-examine witnesses, and be represented by an attorney. Grandparents are interested parties in CINC proceedings and have participatory rights but must request such status, which is subject to the court’s restriction on participation if it is in the child’s best interests. Other interested parties may include persons with whom the child has resided or shares close emotional ties and other persons as the court allows based on the child’s best interests.

KSA 38-2247 allows anyone to attend CINC proceedings leading up to and including adjudication, unless the court determines closed proceedings or the exclusion of an individual would be in the child’s best interests or is necessary to protect the parents’ privacy rights. Dispositional proceedings for a child determined to be in need of care, however, may be attended only by the GAL, interested parties and their attorneys, officers of the court, a court-appointed special advocate, the custodian, and any other person the parties agree to or the court orders to admit. Likewise, the court may exclude a person if it determines it would be in the best interests of the child or the conduct of the proceedings.

Temporary Custody Hearing

KSA 38-2243 governs temporary custody hearings, which must be held within three business days of a child being placed in protective custody. Notice of the hearing must be provided to all parties and interested parties at least 24 hours prior to the hearing. After the hearing, the court may enter a temporary custody order if there is probable cause to believe the child is a danger to itself or others; is not likely to be available within the jurisdiction of the court for future proceedings; the child’s health or welfare may be endangered without further care; has been subjected to human trafficking, aggravated human trafficking, or commercial exploitation; is experiencing a behavioral health crisis (as defined by 2023 HB 2021) and is in need of treatment; or the child has committed an act which, if committed by an adult, would constitute the selling of sexual relations. The court may modify this order during the pendency of the proceedings to best serve the child’s welfare and can enter a restraining order against an alleged perpetrator of physical, sexual, mental, or emotional abuse. The court may place the child with a parent or other person having custody of the child; another person who is not required to be licensed under the Kansas law governing child care facilities; a youth residential facility; a shelter facility; a staff secure facility under certain circumstances; a juvenile crisis intervention center after written authorization by a community mental health center; or under certain circumstances, the Secretary.

Order of Informal Supervision

At any time after the petition is filed and prior to an adjudication, a court can enter an order for continuance and informal supervision pursuant to KSA 38-2244, placing conditions on the parties and entering restraining orders as needed. The order can continue for up to six months and may be extended for an additional six months. If the child is not placed with a parent, the court must give substantial consideration to a grandparent who requests custody, as discussed above.

Adjudication and Disposition

KSA 38-2251 requires the court to enter a final adjudication or dismissal of a CINC petition within 60 days of the filing of the petition, unless good cause for a continuance is shown on the record. KSA 38-2250 specifies the petitioner must prove by clear and convincing evidence the child is in need of care. Otherwise, KSA 38-2251 requires the court to dismiss the proceedings. If the child is found to be in need of care, however, pursuant to KSA 38-2253, the court will receive and consider information concerning the child’s safety and well-being and enter orders concerning custody and a case plan, which governs the responsibilities and time lines necessary to achieve permanency for the child.

Prior to entering an order of disposition, KSA 38-2255 requires the court to consider the child’s physical, mental, and emotional condition and need for assistance; the manner in which the parent participated in the abuse, neglect, or abandonment of the child; any relevant information from the intake and assessment process; and evidence received at disposition concerning the child’s safety and well-being. Based on these factors, the court may place the child with a parent; a relative of the child; another person who is not required to be licensed under the Kansas law governing child care facilities; any other suitable person; a shelter facility; a youth residential facility; a staff secure facility under certain circumstances; a juvenile crisis intervention center after written authorization by a community mental health center; or under certain circumstances, the Secretary. This placement will continue until further order of the court. Along with the dispositional order, the court may grant reasonable visitation rights upon finding visitation would be in the child’s best interests or may enter a restraining order against an alleged perpetrator of physical, sexual, mental, or emotional abuse.

Permanency

If the child is placed with a parent, KSA 38-2255 allows the court to impose terms and conditions to assure the proper care and protection of the child, including supervision of the child and parent, participation in available programs, and any special treatment the child requires. If permanency is achieved with one parent without terminating the other parent’s parental rights, the court may enter child custody orders, including residency and parenting time, determined to be in the child’s best interests and must complete a parenting plan pursuant to KSA 23-3213.

If the child is not placed with a parent, a permanency plan must be developed and submitted to the court within 30 days of the dispositional order by the person with custody of the child or a court services officer, ideally in consultation with the child’s parents. KSA 38-2263 outlines the required contents of the plan, including descriptions of the child’s needs and services to be provided in addition to whether the child can be “reintegrated” (i.e., reunited with a parent or parents). If there is disagreement among the persons necessary to the success of the plan, a hearing will be held to consider the merits of the plan.

KSA 38-2255 lists the relevant factors in determining whether reintegration is a viable alternative, including, among others, whether the parent has committed certain crimes, previously been found unfit, and worked towards reintegration. If reintegration is not a viable alternative, within 30 days, proceedings will be initiated to terminate parental rights, place the child for adoption, or appoint a permanent custodian. A hearing on the termination of parental rights or appointment of a permanent custodian will be held within 90 days. An exception exists when the parents voluntarily relinquish parental rights or consent to the appointment of a permanent custodian.

KSA 38-2269 allows courts to terminate parental rights if it finds by clear and convincing evidence the parent is unfit by reason of conduct or condition that renders the parent unable to care properly for a child and the conduct or condition is unlikely to change in the foreseeable future. Further, it lists factors the court can consider to determine parental unfitness and provides a parent may be found unfit if the court finds the parent has abandoned the child; custody of the child was surrendered or the child was left under such circumstances that the identity of the parents is unknown and cannot be determined, in spite of diligent searching; and the parents have not come forward to claim the child within three months after the child is found.

Finally, KSA 38-2271 outlines circumstances that create a presumption of unfitness, including a previous finding of unfitness; two or more occasions in which a child in the parent’s custody has been adjudicated a child in need of care; failure to comply with a reasonable reintegration plan; and conviction of certain crimes. Parents bear the burden of rebutting these presumptions by a preponderance of the evidence. When the court finds a parent is unfit, it can authorize an adoption if parental rights were terminated, appoint a permanent custodian, or continue permanency planning. Preference for placement is given to relatives and persons with whom the child has close emotional ties.

A permanency plan may be amended at any time upon agreement of the plan participants. If the permanency goal changes, however, a permanency hearing will be held within 30 days, as outlined in KSA 38-2264 and KSA 38-2265. Even without a change in the permanency goal, KSA 38-2264 requires a permanency hearing to be held within 12 months after a child is removed from the home and at least annually thereafter. If parental rights are terminated or relinquished, the requirements for permanency hearings will continue until the child is adopted or a permanent custodian is appointed. When permanency has been achieved with either a parent or non-parent to the satisfaction of the court, the court will close the case.

Fiscal Year 2023 Statewide Foster Care Statistics

An average of 247 children were removed from the home and placed into foster care each month, with a total number of 2,960 children placed during fiscal year (FY) 2023. An average of 259 children exited foster care placement outside of their home each month, with a total of 3,103 children exiting during FY 2023. In 61 percent of cases, the primary reason for removal was abuse or neglect. A majority of children in out-of-home settings were placed in family foster homes, and the most common permanency goal was reunification. The total average out-of-home placement length of stay was 25 months, with emancipation as the leading reason for ending placement. Further information on statistics for prior fiscal years, as well as current figures and regional data, can be found at https://www.dcf.ks.gov/services/PPS/Pages/FosterCareDemographicReports.aspx.

Recent Legislation and Reform Efforts

In addition to many existing work groups, task forces, and committees that consider possible reforms to the CINC process and the delivery of foster care services, standing and special legislative committees also have considered changes in recent years. Most recently, the 2023 Legislature amended the Newborn Infant Protection Act to provide an alternate means to legally surrender an infant (newborn safety devices), created the CARE program, and enacted the Representative Gail Finney Memorial Foster Care Bill of rights to enumerate and codify the rights of foster youth, foster parents, and kinship caregivers. More details regarding these efforts follow.

Legislation

Beginning in 2011, the Legislature made changes to the law to expand the rights of grandparents, designating them as interested parties (2011 House Sub for SB 23) and requiring substantial consideration of grandparents who request custody when a child is removed from parental custody (2012 SB 262).

In 2014, a foster parents’ bill of rights, Sub. for SB 394, was introduced, considered, and ultimately referred to the Judicial Council and to the Special Committee on Judiciary for interim study. The Special Committee recommended introduction of a bill proposed by the Judicial Council and that additional consideration be given to the grievance process. That bill was introduced in 2015 as SB 37, which was heard by the Senate Committee on Judiciary; however, the Committee did not take action on the bill.

In 2016, the House and Senate Committees on Judiciary discussed variations on legislation introduced in 2015 concerning use of a power of attorney to delegate care and custody of a child to another, which had been referred to the Judicial Council for further study. The 2016 Legislature ultimately passed SB 418, the Host Families Act, which allows a child placement agency or charitable organization to provide temporary care of children by placing a child with a host family. Host families are subject to screening and background checks and do not receive payment other than reimbursement for actual expenses. The Act also allows DCF to provide information about respite care, voluntary guardianship, and support services, including organizations operating programs under the Act, to families experiencing financial distress, unemployment, homelessness, or other crises and to parents or custodians during a child protective investigation that does not result in an out-of-home placement due to abuse of a child.

Placement must be voluntary and shall not be considered an out-of-home placement, supersede any court order, or preclude any investigation of suspected abuse or neglect. A parent may place a child by executing a power of attorney that delegates to a host family any powers regarding the care and custody of the child, except power to consent to marriage or adoption, performance or inducement of an abortion, or termination of parental rights. The power of attorney may not be executed without the consent of all individuals with legal custody of the child, and execution is not evidence of abandonment, abuse, or neglect.

The power of attorney may not exceed one year but may be renewed for one additional year. The bill includes an exception, however, for parents serving in the military, who may delegate powers for a period longer than one year if on active duty service, but no more than the term of active duty service plus 30 days. A parent executing a power of attorney under the Act can revoke or withdraw the power of attorney at any time. Upon such withdrawal or revocation, the child must be returned to the parent as soon as reasonably possible.

Additionally, 2016 SB 418 specified nothing in the CINC Code compels a parent to medicate a child if the parent is acting in accordance with a physician’s medical advice, and in these circumstances, absent a specific showing of a causal relation between the actions and harm to the child, a parent’s actions do not constitute a basis for determination that a child is a CINC, removal of custody of a child, or termination of parental rights. Further, the bill allowed county or district attorneys from another jurisdiction to access the official file and social file in a CINC proceeding when involved with a pending CINC case involving any of the same parties or interested parties.

In 2019, HB 2103 amended the CINC Code and created statutory provisions to meet the requirements of the federal Family Fist Prevention Services Act (FFPSA). The FFPSA allows for an enhanced federal match rate toward the use of Social Security Act Title IV-E funds for certain child welfare system evidence-based prevention services and programs to provide support to children at risk of entering foster care. FFPSA limits foster care maintenance payments to two weeks for placements that are not foster homes or qualified residential treatment programs (QRTPs). The bill established notice and hearing requirements when a child is placed in a QRTP, required certain action to be taken by the court when QRTP placement occurs, and places additional documentation requirements on the court in a permanency hearing involving a child placed in a QRTP. The bill also required that a copy of any prevention plan for a child be attached to a CINC petition.

The 2019 Legislature passed SB 28, Claire and Lola’s law, which prohibits state agencies and political subdivisions from initiating child removal proceedings or child protection actions or proceedings based solely upon the parent’s or child’s possession or use of certain cannabidiol treatment preparations for a debilitating medical condition in accordance with the affirmative defense established by the bill.

In 2019, the Legislature also passed SB 77, creating law in the CINC Code requiring DCF to take certain actions when reports of abuse or neglect are received, the subject of which is a “child with sexual behavior problems,” and DCF determines a joint investigation with law enforcement is required in accordance with the CINC Code. The required actions include referral to a child advocacy center or other mental health provider and offer of additional services to the child and the child’s family as needed. With the exception of certain circumstances set forth in the bill, the services are voluntary. The bill requires DCF to document specific action taken by the agency, attempts to provide voluntary services, reasons the services are important to reduce the risk of future sexual behavior problems by the child, whether services are accepted and provided, and the outcome for the child and family.

In 2021, the Legislature passed HB 2158 clarifying an exception to the confidentiality of information acquired by and records of the State Child Death Review Board (Board) for certain legislators and legislative committees and adding exceptions to confidentiality to allow the Board to disclose information and records to specified entities. The bill requires visual observation by either the DCF employee or the law enforcement agency investigating a report of child abuse or neglect (Adrian’s Law) and requires both the Secretary and law enforcement agency, or their designees, to make visual observation in the event of a joint investigation by DCF and law enforcement. The information required to be included in the investigation reports is outlined in the bill. The bill also establishes the Joint Committee on Child Welfare System Oversight, provides for membership and member compensation, outlines the topics for Joint Committee review, establishes the frequency of meetings, requires an annual report to designated House and Senate leadership positions and certain standing committees, allows for professional services, and authorizes the Joint Committee to make recommendations and introduce legislation. Further, the bill amends law governing eligibility for non-temporary assistance for needy families’ child care by adding an exemption to the 20-hour-per-week work participation requirement for adult caretakers of a child in the custody of the Secretary in out-of-home placement who need child care assistance. Additionally, the bill amends statutes governing restrictions on persons maintaining or residing, working, or volunteering at a child care facility by allowing the Secretary to license a family foster home when a person who has been adjudicated as a juvenile offender for certain otherwise disqualifying acts under continuing laws meets specific requirements. To grant such a license, the Secretary must determine there is no safety concern and that six months have passed since the date of adjudication.

The 2022 Legislature passed Senate Sub. for HB 2495 amending law governing access, exchange, and disclosure of information in the CINC Code. The bill requires the Secretary to disclose confidential agency records of a child alleged or adjudicated to be a CINC to the law enforcement agency investigating the alleged or substantiated report or investigation of abuse or neglect, regardless of the disposition of such report or investigation. The bill restricts the use of such records for the purposes of investigating the alleged or substantiated report or investigation of abuse or neglect. The bill clarifies that a law enforcement agency investigating or receiving a report of a child who is alleged or adjudicated to be in need of care may freely exchange information and the records outlined in the bill with persons or entities specified in continuing law. The bill also adds an investigating law enforcement agency to the list of persons or entities with access to the official and social files of a CINC proceeding.

In 2023, the Legislature passed HB 2024, amending several provisions in the CINC Code. The bill amends the Newborn Infant Protection Act (Act) to allow the use of newborn safety devices as an alternate means to legally surrender an infant who is not more than 60 days old and who has not suffered great bodily harm. The bill states the Act does not abridge the rights or obligations created by the Indian Child Welfare Act of 1978. A relinquishing parent who follows the procedure and meets requirements for the use of a newborn safety device is immune from civil or criminal liability for surrendering an infant. The bill identifies the locations where a newborn safety device may be installed and the device requirements, outlines the procedure for taking physical custody of a surrendered infant and the reporting requirements for such surrender, and provides for a method of determining the tribal status of the infant or either biological parent and the reporting of such information to the Secretary. The bill also addresses the disclosure of information requirements and prohibitions pertaining to the relinquishment of a child.

HB 2024 also requires an authorized facility receiving an infant pursuant to the Act to make the following information available, if possible, to the relinquishing parent: a notice regarding the proceedings for termination of parental rights; a list of providers that provide counseling services on grief, pregnancy, and adoption or other placement or care regarding an infant; a brochure on postpartum health; and the language of the Act, the rights of birth parents, and a questionnaire a birth parent may use to answer questions about medical or background information of the child, including any pertaining to tribal status. Additionally, the bill amends a provision in the Act governing the procedure for a non-relinquishing parent who seeks to establish parental rights after the surrender of an infant to require the person to submit, at such person’s own expense, to a genetic test to verify that person is a biological parent of the child.

HB 2024 creates a program within the Kansas Department of Health and Environment for the training of and payment for CARE providers who conduct CARE exams. The bill requires the Secretary or a law enforcement agency, upon investigation by law enforcement or assignment by the Secretary of any investigation of physical abuse or physical neglect, pursuant to this provision, that concerns a child five years of age or younger, to make a CARE referral for such child. In any other investigation of physical abuse, emotional abuse, medical neglect, or physical neglect conducted pursuant to the section, the Secretary, the law enforcement agency, or the agency’s designee may make a CARE referral for such child. A CARE provider is required to report a determination in a completed review that a child has been subject to physical abuse, emotional abuse, medical neglect, or physical neglect to the Secretary, the local law enforcement agency, or the agency’s designee, if such a determination is made. The Secretary, upon receipt of such review, is required to consider and include the review in making recommendations regarding the care, safety, and placement of the child and maintain the review in the case record. The review is to be confidential and not be disclosed, with certain exceptions.

HB 2024 also outlines the requirements to provide forensic evaluation services that include a CARE team related to specialized training and recommendations concerning the medical-based screening process and forensic evidence collection for a child. The bill sets out the responsibilities of the Secretary in implementing the bill’s provisions, which include the payment and management of a network referral system and to adopt rules and regulations as necessary, subject to available appropriations. The bill also requires the Secretary of Health and Environment to prepare and present, on or before January 31, 2024, a report containing specified items to the House Committee on Child Welfare and Foster Care and the Senate Committee on Public Health and Welfare, or their successor committees, of the activities and operations under the CARE program. Further, the bill establishes in the State Treasury the CARE Fund to be administered by the Secretary of Health and Environment, with expenditures from the fund to be for payments of CARE exams, training for CARE providers, and the implementation and administration of the CARE program.

Further, HB 2024 enacts the Representative Gail Finney Memorial Foster Care Bill of Rights (Bill of Rights), clarifies the Bill of Rights’ provisions may not apply when an Indian child is involved in a CINC proceeding, and states the Indian Child Welfare Act applies instead. The bill defines “kinship caregiver,” enumerates and codifies in statute the rights of foster youth, foster parents, and kinship caregivers, and requires the Secretary to provide written and oral notification of the Bill of Rights and information for filing complaints to such parties. Case management providers also are required to make available physical and digital copies of the Bill of Rights. The bill specifies the Bill of Rights does not create a private right of action independent of the CINC Code, but may be enforced through equitable relief in a corresponding CINC case.

Additionally, HB 2024 adds kinship care placement to the list of places where, if a foster child has been for six months or longer, written notice of any plan to move the child to a different placement must be given. There is an exception in existing law for such required notice when the move is to the selected pre-adoptive family for the purpose of facilitating adoption. The bill also adds kinship caregivers to those the Secretary is required to notify of their right to submit a report that shall be available to the parties and interested parties and made on a form created and provided by DCF.

In 2023, the Legislature also passed HB 2240, which amends the CINC Code to clarify and require the clerk of the district court to provide various parties with written notice when a child is placed in a QRTP, after receipt of such written notice from the Secretary. The specified entities who must be notified are the petitioner; the attorney for the parents, if any; each parent at the last known address; the child, if 12 years of age or older; the child’s GAL; any other party or interested party; and the child’s court-appointed special advocate.

Special Committee on Foster Care Adequacy

The Legislative Coordinating Council created a Special Committee on Foster Care Adequacy in 2015 and again in 2016 to study DCF oversight of foster care contractors; whether a working group would aid in addressing foster care concerns; and the selection, qualification, and responsibilities of foster parents. The 2015 Special Committee recommended evidence-based, peer-reviewed research on family structure be given high priority when considering best interests and making foster care placement decisions. Additionally, it recommended introduction of legislation creating a joint committee to oversee foster care or alternatively, that a Senate committee and a House committee be charged with reviewing the topic of foster care.

The 2016 Special Committee studied similar issues and considered a two-part report of DCF released by the Legislative Division of Post Audit (LPA). The 2016 Special Committee identified a number of concerns and recommended:

  • Reintroduction of a bill establishing a foster care oversight task force;
  • Expanded use of citizen review boards in CINC cases;
  • Affirmation of the right of biological parents and grandparents to visitation;
  • The Legislature address the LPA findings on foster care and adoption and concerns raised by the audit;
  • DCF investigate the value of additional vendors for foster care programs;
  • DCF report annually to Senate and House standing committees; and
  • The Legislative Post Audit Committee consider addressing concerns regarding the low response rate to LPA’s survey of public employees and contractor employees.

LPA Report on Foster Care and Adoption

Parts 1, 2, and 3 of the report, entitled “Foster Care and Adoption in Kansas: Reviewing Various Issues Related to the State’s Foster Care and Adoption System,” published in 2016, are available on LPA’s website. Search “foster care” at https://www.kslpa.org/ to find the report. Several additional reports on foster care were published in 2017, 2020, 2021, and 2022 and are available at the same link.

Part 1 identified concerns and made recommendations related to ongoing efforts to improve child protective services; failure to consistently perform background checks for foster parents and to conduct monthly in-person visits; and foster homes with insufficient sleeping space and insufficient financial resources.

Part 2 looked at compliance with state and federal law and found DCF had not followed some of the safety and living condition requirements reviewed in Part 1. Further, it found DCF had materially complied with most, but not all, federal requirements in 2014 and 2015 and had exceeded half of the federal outcome requirements in FY 2016 but did not meet others. Finally, it found DCF must implement a program improvement plan to address issues identified by a 2015 federal review.

Part 3 examined whether the Kansas foster care system has had sufficient capacity to provide necessary foster care services, finding issues with staffing shortages, large caseloads, and low morale among caseworkers. Children in foster care received most of the physical and mental health services they needed, with exceptions. Many counties and cities did not appear to have enough licensed foster homes, although there were sufficient open beds statewide. DCF could be more proactive in monitoring and collecting management information about the foster care system, but has recently begun to expand its use of data in overseeing the foster care system. LPA identified several instances in which children were placed in foster homes that did not comply with licensing standards, but noted that DCF is making significant changes to the inspection process.

Part 3 also looked at Kansas’ performance on federal outcomes for children and families over time, finding no significant change from 2000 to 2013, and noting the significant limitations of these outcome measures, including for comparison between states.

Finally, Part 3 compared the cost of the State directly providing foster care and adoption services with maintaining the current privatized system, estimating such transition would incur up to $8 million more in ongoing costs and significant start-up costs. LPA also noted the other significant factors that would have to be considered in making such a transition.

Child Welfare System Task Force

The 2017 Legislature passed House Sub. for SB 126, which directed the Secretary for Children and Families to establish a Child Welfare System Task Force to study the child welfare system in the State of Kansas. The bill specified various entities and stakeholders to be represented on the Task Force (including six legislators) and directed the Task Force to convene working groups to study the following topics: the general administration of child welfare by DCF; protective services; family preservation; reintegration; foster care; and permanency placement. Additionally, the Task Force and each working group were directed to study the following topics:

  • The level of oversight and supervision by DCF over each entity that contracts with DCF to provide reintegration, foster care, and adoption services;
  • The duties, responsibilities, and contributions of state agencies, non-governmental entities, and service providers that provide child welfare services in the State of Kansas;
  • The level of access to child welfare services, including, but not limited to, health and mental health services and community-based services, in the State of Kansas;
  • The increasing number of children in the child welfare system and contributing factors;
  • The licensing standards for case managers working in the child welfare system; and
  • Any other topic the Task Force or working group deems necessary or appropriate.

The appointments of Task Force members were completed in July 2017, and the Task Force began meeting in August 2017. Working group appointments were completed in September 2017 and began meeting in October 2017.

In accordance with SB 126 requirements, the Task Force submitted a preliminary progress report to the 2018 Legislature. The Task Force and Working Groups continued meeting in 2018, with the working groups submitting their reports and recommendations to the Task Force in August and September 2018.

As required by SB 126, the Task Force submitted a final report to the 2019 Legislature. The Task Force adopted 23 recommendations, organized by priority into three tiers. The following were adopted by the Task Force as its highest priority recommendations:

  • Workforce. The State of Kansas should invest in the child welfare system workforce by increasing funding for recruitment, retention, and support to effectively attract and retain high-quality staff;
  • Data infrastructure. The State of Kansas should create a single, cross-system, web-based, integrated case management and data reporting system that can be used by DCF and all relevant agencies and stakeholders to efficiently and effectively share information (e.g., education, dental, medical, behavioral);
  • FFPSA. The State of Kansas should fund and institute the federal FFPSA in Kansas and follow the federal guidelines;
  • Access to care. The State of Kansas should require access to high-quality and consistent medical and behavioral health care for Medicaid-eligible high-risk youth through the Medicaid state plan or other appropriate sources of funding; and
  • CINC Code. The Judicial Council should review the CINC Code, especially with regard to a) the way DCF’s definition of “non abuse neglect” relates to cases under the CINC Code and b) modifications to meet the child’s ongoing best interests for permanency.

The final report of the Task Force is available at https://www.kslegresearch.org/KLRD-web/Committees/2018Committees/Committees-ChildWelfareSysTF.html.

Crossover Youth Working Groups

The 2019 Omnibus Appropriations bill, House Sub. for SB 25 (Section 87), included two provisos requiring DCF to establish working groups to study the impact of 2016 SB 367, which included a prohibition on the placement of youth in a juvenile detention center in certain circumstances and removed juvenile detention facilities as a placement option under the CINC Code unless the child is also alleged to be a juvenile offender and the placement is authorized under the Juvenile Code.

The first proviso required DCF to establish a working group to gather data and issue a report by June 30, 2019, related to the impact of 2016 SB 367 on youth with offender behaviors entering into foster care placement or already in foster care placement and to evaluate the services being offered and identity needed services. The second proviso required DCF to study the impact of 2016 SB 367 on crossover youth, specifically youth at risk of being placed in foster care due in whole or in part to conduct that has resulted or could result in juvenile offender allegations, and youth placed in foster care engaging in conduct that has resulted or could result in juvenile offender allegations. DCF was required to establish a working group, with membership as outlined in the proviso, to assist with the production, data collection, and analysis of the report, which was to be submitted to select House and Senate standing committees and a joint committee by November 1, 2019.

Joint Committee on Child Welfare System Oversight

In 2021, the Legislature passed HB 2158, creating the Joint Committee on Child Welfare System Oversight (Joint Committee). The bill sets out the numerous topics for review by the Joint Committee. The bill authorizes the Joint Committee to make recommendations and introduce legislation it deems necessary in performing its functions. At the beginning of each regular session of the Legislature, the Joint Committee is required to submit a written report containing recommended changes to the current laws, rules and regulations, and policies regarding the safety and well-being of children in the child welfare system in the state to the President of the Senate, Speaker of the House of Representatives, House Committee on Children and Seniors, and Senate Committee on Public Health and Welfare.

The Report of the Joint Committee on Child Welfare System Oversight to the 2023 Legislature is available at https://www.kslegresearch.org/KLRD-web/Committees/2022Committees/Committees-Child-Welfare-TF.html.

The Joint Committee met in March, June, August, and October 2023. At the October 4, 2023, meeting, the Joint Committee made recommendations for inclusion in its report to the 2024 Legislature. The report will be available at https://www.kslegresearch.org/KLRD-web/Committees/Committees-Child-Welfare-Oversight.html when approved by the Joint Committee.

Division of the Child Advocate

In 2021, Governor Kelly signed Executive Order No. 21-28, which established the Division of the Child Advocate (Advocate) and provided for the Advocate’s duties. These duties include addressing complaints made by or on behalf of a child in the custody of the Secretary or alleged to be a CINC, submitting any findings and recommendations to DCF to improve the delivery of child welfare services, and recommending changes to policies, procedures, or adopted or proposed rules and regulations of any state or local agency that adversely affect the health, safety, welfare, or civil or human rights of any child. The Advocate is also required to submit an annual report to various agencies, offices, and committees in state government, including the Secretary for Children and Families, Joint Committee on Child Welfare Oversight, House Committee on Children and Seniors or other relevant House Committee, Senate Committee on Public Health or other relevant Senate Committee, and other relevant legislative committees.

Three bills considered during the 2023 Legislative Session would establish the Office of the Child Advocate (OCA) as an independent state agency. 2023 HB 2443 would establish the OCA, which would function similarly to the Division of the Child Advocate as an independent state agency and would establish the Child Advocate Advisory Board Board to oversee the OCA. At the end of the 2023 Legislative Session, HB 2443 remains in the Senate Committee on Judiciary. Sub. for SB 232 would also establish the OCA without establishing an oversight board. At the end of the 2023 Legislative Session, the bill remains in the House Committee on Child Welfare and Foster Care. Senate Sub. for HB 2070 incorporates the provisions originally contained in Sub. for SB 232, as recommended by the Senate Committee on Judiciary. At the end of the 2023 Legislative Session, the bill remains in Conference Committee with conferees from the House Committee on Child Welfare and Foster Care and the Senate Committee on Judiciary.

  1. https://www.kslpa.org/wp-content/uploads/2019/08/r-91-36.pdf ↩︎
  2. KSA 38-2223 ↩︎
  3. Ex parte orders are issued involving one party, usually for temporary or emergency relief. ↩︎
  4. For more information on the role of the GAL, see KSA 38-2205. ↩︎

by Iraida Orr, J.D.
P
rincipal Research Analyst
785-296-
4408

Prison Review Board

The Prisoner Review Board (Board) is the releasing authority for incarcerated offenders who have committed the most serious, heinous, and detrimental acts against society. The Board also performs a variety of additional functions in the Kansas criminal justice system. As an integral part of the Kansas criminal justice system and consistent with the agency mission, the Board continually strives to provide for public safety through its work with offenders, corrections professionals, victims, families, the public, law enforcement officials, and other criminal justice stakeholders. This memorandum reviews the role of Board, and parole and clemency procedures as they relate to the…

Board Overview

The Board was created by Executive Reorganization Order (ERO) No. 34 in 2011 and assumed the powers, duties, and functions of the Kansas Parole Board, which was abolished by the same ERO and later codified in KSA 75-52,153. The Prisoner Review Board consists of three members appointed by the Secretary of Corrections who serve at the pleasure of the Secretary (now codified at KSA 75-52,152). The Board currently consists of one full-time member and two part-time members. The ERO required these members to be then-existing employees of the Department of Corrections (KDOC).

Parole Suitability

Parole suitability determinations extend to two populations, those with offenses occurring prior to July 1, 1993, and those sentenced under the Kansas Sentencing Guidelines Act for crimes so detrimental to social well-being that they are sentenced to life with a mandatory minimum term.

Offenders with pre-guidelines offenses are parole eligible after serving the court-imposed minimum sentence, less good time credits as awarded by the KDOC pursuant to statute and regulation.1 [Note: Good time credits can be earned in an amount not exceeding 15 to 20 percent of a prison sentence, depending on the underlying crime committed (KSA 21-6821)]. An offender who earns all available good time may be eligible for parole no sooner than upon completion of one-half of the court-imposed minimum sentence. For offenders convicted of very serious crimes and sentenced to “Off Grid” terms pursuant to the Kansas Sentencing Guidelines Act, a life sentence is prescribed by the Guidelines with a fixed, mandatory minimum term (i.e., no good time is available to this group). Examples of this type of sentence include the “Hard 50” sentence and sentences for “Jessica’s Law” offenses. Upon serving the mandatory minimum term, these offenders also appear before the Board for determination of parole suitability.

Kansas law stipulates that the Board may release to parole an offender who satisfactorily has completed the Program Agreement, required by KSA 75-5210a, when the Board believes he or she is able and willing to fulfill the obligations of a law-abiding citizen, and when the Board is of the opinion that there is a reasonable probability that the inmate can be released without detriment to the community or to the inmate (KSA 22-3717(g)). Satisfaction of these conditions constitutes “parole suitability.” KSA 22-3717(h) directs the Board to consider whether the inmate has completed programs identified on a program agreement (KSA 75- 5210a) and to consider “all pertinent information regarding such inmate, including, but not limited to” the following:

  • Circumstances of the offense;
  • Previous criminal history of the offender;
  • Programs and program participation;
  • Conduct, employment, attitude, and disciplinary history during incarceration;
  • Reports of physical and mental examinations, including but not limited to any risk factors revealed by any risk assessments;
  • Comments from public officials, victims or their families, the offender’s family and friends, or any other interested member of the general public;
  • Capacity of state correctional facilities;
  • Input from staff where the offender is housed;
  • Proportionality of the time served to the sentence that would have been received under the Kansas Sentencing Guidelines for the conduct that resulted in the inmate’s incarceration; and
  • the Pre-sentence report.

The Board conducts a parole hearing with each eligible inmate the month prior to the inmate’s parole eligibility date. These hearings consist of interviews and reviews of all available reports and material pertinent to the case. The Board may parole the inmate if it believes the inmate is suitable for release. The Board also may decide to “continue,” which postpones the parole decision for further deliberation or additional information. Finally, the Board may “pass” the inmate, which is a denial of parole for a specific period of time.

Imposition of Special Conditions of Supervised Release

For those offenders being released to postrelease supervision (rather than parole), the Board reviews the offender’s release plan and may impose any conditions it deems necessary in the interests of public safety or the reintegration of the inmate into the community (KSA 22-3717(i)).

Alleged Violations of Post-Incarceration Conditions

The Board hears testimony and weighs evidence for offenders who stand accused of allegedly violating community supervision conditions and then renders decisions regarding the necessity of withdrawal of community-based liberties for those offenders. This hearing provides the second stage in the two-stage process consistent with the U.S. Supreme Court’s determinations found in Morrissey v. Brewer, 408 U.S. 471, 92 S.Ct. 2593, 33 L.Ed.2d 484 (1972).

If an offender sentenced to an indeterminate term of incarceration (for crimes committed prior to July 1, 1993) violates parole after being granted such privilege by the Board, the term of revocation is made at the Board’s discretion, within the boundaries of the sentence imposed by the court (KSA 75-5217(b)).

If an offender sentenced under the determinate sentencing guidelines is found to have violated the conditions of postrelease supervision, the Board may impose a revocation term of up to six months, unless the offender has acquired new convictions. This period of confinement may be reduced by up to three months based on the offender’s conduct, work, and program participation during the incarceration. If the violation and revocation result from a new felony or misdemeanor conviction, the Board may require the offender to be confined for a period up to the remaining balance of the period of postrelease supervision (KSA 75-5217(b)).

Executive Clemency Applications

Executive clemency applications made to the Governor come before the Board for a recommendation before being decided upon by the Governor. Each application and all file material is reviewed by the Board prior to making any recommendation for or against the clemency application (KSA 22-3701(d)).

Public Comment Sessions

Public comment sessions are open meetings where the Board may receive comments regarding an offender’s potential release on parole. These meetings are held every month in Wichita, Topeka, and Kansas City. Victims, family of victims, the offender’s friends and family members, and volunteers who work with the offender in prison are some of the most common participants at these meetings. These meetings conform to the Kansas Open Meetings Act requirements (KSA 75-4318).

Additional Roles and Responsibilities

Additional roles and responsibilities of the Board include:

  • Review and rule on release requests from inmates who are functionally incapacitated (KSA 22-3728);
  • Review and rule on release requests from inmates who are terminally ill (KSA 22- 3729);
  • Review and rule on early discharge requests (KSA 22-3722 and KSA 22- 3717); and
  • Designate a member to serve on the Kansas Sentencing Commission (KSA 74-9102).

Recent Legislation

SB 411 (2008). The Legislature adopted the recommendation of the 2007 Special Committee on Judiciary by adding the following three factors to those that must be considered by the Board when making parole suitability determinations:

  • Risk factors revealed by any risk assessment of the inmate;
  • Recommendations by staff at the facility where the offender is housed; and
  • Proportionality of time the inmate has served to the sentence a person would have been received under the Kansas sentencing guidelines for the conduct that resulted in the inmate’s incarceration.

HB 2060 (2009). This bill required that the Board make available to the then-newly created Joint Committee on Parole Board Oversight, redacted documents, records, and reports concerning 30 cases selected by the Secretary of Corrections. It also required the Board to provide to the Joint Committee a summary of each case, listing the factors and rationale used to grant or deny parole. The Joint Committee was required to submit a final report to the Legislature on or before January 1, 2010. These provisions expired on January 1, 2010.

SB 434 (2010). This bill required that any offender sentenced for a class A or B felony who had not received a Board hearing in the five years prior to July 1, 2010, be reviewed by the Board on or before July 1, 2012, if the review could be done within the Board’s existing resources or with funding subject to appropriation.

SR 1817 (2011). This resolution would have disapproved ERO No. 34, abolishing the Kansas Parole Board and establishing the Prisoner Review Board. Thus, passage of the resolution would have maintained the Kansas Parole Board as it existed prior to the ERO. The resolution failed to pass the Senate, and therefore ERO No. 34 went into effect on July 1, 2011.

House Sub. for Sub. for SB 159 (2012). This bill updated statutory references to reflect the transfer of duties from the Kansas Parole Board to the Prisoner Review Board. It also required the Board to order parolees or persons on postrelease supervision to agree to new search provisions established by the bill.

SB 325 (2016). This bill amended provisions requiring parolees and persons on postrelease supervision to be (and agree to be) subject to search and seizure by certain officers or under certain circumstances by replacing “search and seizure” with “searches of the person and the person’s effects, vehicle, residence, and property.” The same change is made in provisions requiring the Prisoner Review Board to make certain related orders.

HB 2121 (2021). This bill required the Secretary of Corrections to develop guidance for parole officers to use while supervising offenders on parole and postrelease supervision. The bill required the guidance to include intervention responses to behavior that constitutes a violation of parole or postrelease supervision and incentive responses to compliant behavior and pro-social achievements.

SB 174 (2023). The bill amended a statute governing parole, conditional release, and postrelease supervision to specify that the service of postrelease supervision time shall not toll; except as provided in the statute governing violations of conditional release.

  1. See KSA 22-3725. For persons sentenced under the indeterminate structure (for crimes committed prior to July 1, 1993), good time may be earned at a rate of one day for every day served for sentences, with a maximum of two years. ↩︎

by Shirley Morrow
Principal Fiscal Analyst
785-29
6-3542

Historical Tax Amnesty

This memorandum provides a summary of the tax amnesty legislation passed by the 2015 Legislature that allowed individuals who were delinquent on their taxes on or before December 31, 2013, to have penalties and interest waived on all delinquent payments during a prescribed window of time in 2015. This program was similar to one enacted by the Legislature in 2010.

2015 Tax Amnesty Program

As part of Senate Sub. for HB 2109, the 2015 Legislature authorized a tax amnesty program, which allowed for penalties and interest to be waived if the underlying delinquent tax liabilities are paid in full from September 1, 2015, to October 15, 2015. The tax amnesty covered privilege tax, estate tax, income taxes, withholding and estimated taxes, cigarette and tobacco products taxes, state and local retail sales and compensating use taxes, liquor enforcement taxes, and mineral severance taxes.

The program applied only to penalties and interest on final liabilities, not those matters on appeal, for tax periods ending on or before December 31, 2013. The amnesty did not apply to any matter for which, on or after September 1, 2015, taxpayers would have received notices of assessment or for which an audit had previously been initiated. Any fraud or intentional misrepresentation in connection with an amnesty application would void the application and any penalties and interest that otherwise would be waived.

Taxpayers who submit an application for the program were permitted to pay their outstanding debts in full with their application or may include at least 10 percent of their tax liability amount owed with their application and set up a payment in which they pay the full amount of their approved amnesty amount by October 15, 2015. The program was expected to generate $30.0 million for the State General Fund (SGF). At the conclusion of the amnesty period, the program had generated roughly $23.1 million for the SGF. A breakdown of the source of the revenue is provided in the appendix .

Tax Amnesty History in Kansas

The 2010 Legislature passed a tax amnesty program that closely resembled the 2015 program. The amnesty applied to penalties and interest for unpaid tax liabilities for tax periods ending on or before December 31, 2008. The program was offered on the same types of taxes that are covered by the 2015 program, and the amnesty period ran from September 1, 2010, to October 15, 2010. That program generated approximately $30.0 million in revenue for the SGF.

Tax Amnesty Programs in Other States

In 2015, six other states offered a tax amnesty program that included a majority of the state taxes levied. Each of these respective programs differed in what tax periods were eligible for amnesty and the length of the time the amnesty program was administered, but all of the programs were offered for approximately two months and required taxes to be paid in full by the conclusion of the program.

Appendix

Fiscal Year 2016 Tax Amnesty Revenue

Kansas Department of Revenue
SGF Amnesty Collections
Fiscal Year 2016
Tax TypeCollections
Cigarette and Tobacco$0
Consumers Use
85,411
Corporate Income
17,509,861
Fiduciary
1,245
Individual Income
4,241,809
Liquor Enforcement
2,610
Privilege Tax
52,599
Retail Liquor
7,843
Retailer’s Use
103,165
Sales Tax
890,768
Withholding
221,160
Total SGF$23,116,471

by Matthew Willis
Senior Research Analyst
785-296-
4443