Eliminating certain tax credits, exemptions, incentives, refunds and limitations, a transitional adjustment, a checkoff and a restoration program administered by the secretary that have expired or are no longer applicable.

SB 296 removes outdated tax programs from Kansas law, specifically eliminating expired or obsolete tax credits, exemptions, incentives, refunds, and administrative programs that were no longer applicable. The bill repeals numerous specific statutes (including K.S.A. 75-3713e, 79-201h, and others) and makes technical changes to remove outdated references in existing law. It directly affects no current taxpayers, as these provisions were already expired or inactive. The bill’s sole purpose is to clean up the tax code by removing references to programs that no longer exist, preventing confusion in future tax administration. This is a procedural legislative cleanup, not a policy change affecting current tax obligations.