Providing for approval by the department of wildlife and parks for qualified program or management plans to qualify for the nongame and endangered species habitat credit.

HB 2097 creates a tax credit for Kansas landowners who manage property to support endangered species habitat. It allows credits against income tax for both property taxes paid on qualifying land and costs for habitat improvements, provided the land is designated as critical habitat by the Department of Wildlife and Parks and meets specific conservation standards. The bill requires the department to approve management plans and maintain a public website listing qualified programs. Landowners must submit annual requests by July 1 to qualify for the credit, which applies to properties enrolled in approved habitat conservation plans. The credit is limited to the taxpayer's income tax liability and cannot exceed state tax law limits.