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Kansas Governor Further Extends Tax Filing Deadlines

Dated Sep. 15, 2020

Citations: Executive Order 20-64

SUMMARY BY TAX ANALYSTS

Kansas Gov. Laura Kelly (D) issued an executive order extending several COVID-19 relief efforts, including a previous order that extended the deadline for filing individual income tax, fiduciary income tax, corporate income tax, and privilege tax returns without penalty or interest; the new deadline is January 26, 2021, when the state of disaster emergency is lifted, or until the order is rescinded, whichever occurs first.

The extension also applies to the filing due date for homestead tax and property tax refund claims.

Extending certain Executive Orders relating to the COVID-19 pandemic

WHEREAS, securing the health, safety, and economic well-being of residents of the State of Kansas is this Administration's top priority;

WHEREAS, Kansas still faces a crisis — the pandemic and public health emergency of COVID-19 — resulting in illness and quarantines, and threatening school closures and temporary closure of businesses resulting in lost wages and financial hardship to Kansas citizens;

WHEREAS, the United States Departments of Health and Human Services declared a public health emergency for COVID-19 beginning January 27,2020, with now more than 6,300,000 cases of the illness and more than 190,000 deaths as a result of the illness across the United States; WHEREAS, the World Health Organization declared a pandemic on March 11, 2020;

WHEREAS, a State of Disaster Emergency was proclaimed for the State of Kansas on March 12, 2020;

WHEREAS, on March 13,2020, the President of the United States declared the ongoing COVID-19 a pandemic of sufficient severity and magnitude to warrant an emergency declaration for all states, tribes, territories, and the District of Columbia pursuant to Section 50 1 (b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. § 5121-5207 (the "Stafford Act");

WHEREAS, on March 13, 2020, the President of the United States pursuant to Sections 201 and 301 of the National Emergencies Act, 50 U.S.C. § 1601, et seq. and consistent with Section 1135 of the Social Security Act, as amended (42 U.S.C. § 1320b-5), declared a national emergency that the COVID-19 outbreak in the United States constitutes a national emergency beginning March 1, 2020;

WHEREAS, as of this date, in Kansas there have been 47,410 reported positive cases of COVID-19 spread among all 105 counties, including 495 deaths;

WHEREAS, since March 12, 2020, I have issued emergency executive orders to address or combat the COVID-19 pandemic and its effects on Kansans;

WHEREAS, several of those orders expire on September 15,2020, yet the reasons for those orders persist and they remain necessary to enable the state to respond to and deal with the spread of COVID-19;

WHEREAS, the Legislature, by House Bill 2016, has extended the State of Disaster Emergency relating to COVID-19 through September 15, 2020;

WHEREAS, pursuant to provisions of House Bill 2016, as codified in K.S.A. 48-924(b)(5), I am applying to the State Finance Council for a 30-day extension of the State of Disaster Emergency related to COVID-19 and will seek such future extensions as necessary to respond to the COVID-19 public health emergency; and

WHEREAS, this Administration will do whatever it can to assist Kansans in these challenging times, including providing relief that will help avoid immediate danger to the health, safety, and welfare of Kansans.

NOW, THEREFORE, pursuant to the authority vested in me as Governor of the State of Kansas, including the authority granted me by K.S.A 48-924 and K.S.A 48-925(b), including the specific subsections of K.S.A. 48-925(c) set out in each of the individual orders listed below, to continue the emergency response efforts and other measures dealing with the COVID-19 pandemic I hereby direct and order the following:

1. Each executive order listed below is incorporated herein by reference and is hereby reissued and remains in effect through January 26, 2021, until the statewide State of Disaster Emergency extended by 2020 House Bill 2016, L. 2020 Special Session Ch. 1, Sec. 5, relating to COVID-19 expires, or until the order is rescinded, whichever is earlier.

a. 20-37 — Allowing certain deferred tax deadlines and payments during state of disaster emergency

b. 20-39 — Extending professional and occupational licenses during state of disaster emergency

c. 20-40 — Temporarily allowing notaries and witnesses to act via audio-video communication technology during state of disaster emergency

d. 20-43 — Temporary relief from certain restrictions concerning shared work programs during state of disaster emergency

e. 20-50 — Temporary relief from certain unemployment insurance requirements during state of disaster emergency

f. 20-55 — Amended provisions related to drivers' license and vehicle registration and regulation during state of disaster emergency

g. 20-56 — Amended Licensure, Certification, and Registration for persons and Licensure of “Adult Care Homes” during state of disaster emergency

h. 20-61 — Temporarily prohibiting certain foreclosures and evictions

2. This order supersedes and amends the expiration dates noted in each executive order listed in paragraph 1 above.

This document shall be filed with the Secretary of State as Executive Order No. 20-64. It shall become effective immediately and remain in force until rescinded, until January 26, 2021, or until the statewide State of Disaster Emergency extended by 2020 House Bill 2016, L. 2020 Special Session Ch. 1, Sec. 5, relating to COVID-19 expires, whichever is earlier.

THE GOVERNOR'S OFFICE

BY THE GOVERNOR: Laura Kelley

DATED: 9-10-2020

Secretary of State: Scott Schwab

Assistant Secretary of State: _____

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