6 Wednesday, March 28, 1973 University Daily Kansan Corporate Taxes Key in Funding By ERIC KRAMER Kansan Staff Writer TOPEKA-A the fate of school finance and most other important legislation in the Kansas Legislature is being held up until December. The state's tax law secretary, legislative observers say. Until last year corporations were allowed to deduct their federal income tax from taxable income on their state income tax returns. Federal income tax is about 50 per cent of taxes paid in the state and reduced the Kansas corporate income tax from six per cent to three per cent. A bill passed last year ended the deduction for one year and Gov. Robert Decking and a number of people in the legislature want to end it permanently. REPUBLICAN legislative leaders hope that if they pass the corporate disallowance bill for the governor, in return he will not veto the Republican school finance plan if it is passed. The governor's own school plan appears to be dead in committee. The corporate disallowance bill, which has already passed in the House, would raise $25 million. The Senate votes to pass it together the Senate to pass it in the Senate. supply and that the six per cent tax is a very rupper consideration. Those who favor the tax deduction say that it encourages industrial development in Kansas. Opponents say that industrial development is unsustainable, disrupts natural resources, transportation and labor. if the legislature puts an end to the deduction, the governor might pass the Republican school finance plan, which is now in tentative form in a joint committee awaiting a decision on the disallowance issue. THE SCHOOL FINANCE plan now being considered is similar to the original Republican plan, but a few concessions have been made to the Democrats. The 1½ per cent income tax has been dropped in favor of earmarking 10 per cent of existing funds to school tax for schoolanson, and also establishes a 2 mill property tax in each county to be used for school finance. The present 10 mill county school tax would be dropped. A Johnson County court ruled in the Caldwell case that the Legislature must come up with a new school financing plan for the fiscal year starting July 1. A recent U.S. Supreme Court ruling in the Rodriguez case is not likely to have any effect on Kansas. The Caldwell case was based on the Kansas Constitution, which was the basis of the Rodriguez ruling. The Caldwell decision was not appealed. The district wealth is determined by THE REPUBLICAN school finance plan basically would allow any school district to spend as much on each student as the average district does of the residents of the district are willing to pay a 1½ per cent tax on the wealth of the district. ★ ★ ★ Bill Voted Out of Committee TOPEKA (AP)—Corporate disallowance, an issue considered to be a prime roadblock to legislative action for the past week, was voted on by the Ways and Means理事会 Tuesday. "It's going to rest quietly on the calendar for a while," Bennett said. "It will be up to the governor whether that becomes a permanent resting place for it." However, Senate President Robert Bennett said the controversial measure would be up against one week while an agreement between Republican leaders and Democratic Gov. Robert Docking was worked out. Corporate disallowance, a measure which prohibits corporations from deducting federal income taxes on their state income tax returns, has been demanded by Docking's board, in summing his fiscal 1974 budget, plus new programs moving toward passage this session. New Degree Offered by LA&S By JEFFREY STINSON Kansan Staff Writer A new bachelor of general studies degree, an alternative to the present bachelor of arts and bachelor of science degrees, will become effective June 1, Jerry Lewis, associate dean of the College of Liberal Arts and Sciences, announced Tuesday. "This is the most interesting thing at the University of Kansas in the last ten years, and the biggest change in the college since 1969," Lewis said. "This new degree gives the student the option to establish a program that will meet with his individual needs," he continued. "It will give him the opportunity to take a broad, general program and to specialize at the same time." There are no freshman and sophomore requirements for the new degree. A student becomes eligible for the program when he has taken 50 hours and has a 1.8 grade point average was awarded to the requirements by the College Assembly Tuesday. THE DISTRIBUTION REQUIREMENTS for graduation in this program are three courses in each of the areas of humanities, foreign languages, mathematics. At least two departments must be represented in each area, except mathematics, which has only one department. The student must have 40 hours in these courses and a total of 124 hours to graduate. Other restrictions that apply to the bachelor of arts degree will also apply to the new degree, such as limits on the credit-unit requirements, and only one LA&S 48 course per semester. "This means we no more English, no more foreign language, speech, and lab science in the classroom," said Mr. Baldwin. "We will recommend these courses in many instances because they are a good, sound basis to a liberal education but we don'tcommend them instead of requiring them." "WE HAVE a number of exceptional students who think they have had enough English and math in high school." he said. "They want to do different things in college, and this program is for this kind of student." The general studies program was not made to be an easy one, he said. Only principal courses and junior-senior courses were offered. The count toward distribution requirements. The student has the option of choosing a major. The student who does pick a major fulfills the same requirements as in the bachelor of arts degree. The only difference is that you take any number of credit hours in his major, and have them count toward graduation. "Students will have no limitation on the ours in their major field of study," he said. "They can take as many as they want without hurting themselves." Lewis said that many of the best universities in the country had made similar alterations in their bachelor degrees or had switched to a general studies degree. He cited the Universities of Michigan and Stanford as examples. STUDENTS OFTEN asked how this program effects their admittance to graduate schools, be said. "The experience at the University of Michigan showed that it's the courses that a student takes and the grades he makes, not the degree that he gets which is important," "Their study found essentially no difference in the number admitted to grad schools who graduated in this type of program." Lewis said that several students already had inquired about the program and that he suspected a large percentage would switch to it in the first year. Students who are currently enrolled in the college will receive in the mail information regarding their application. Applications for the program can be obtained in 206 Strong Hall. Ridglea Repay Delay Foreseen by Owner One certain way to ensure a speedier and full deposit at the present time however, is to have someone write a would be for a vacating tenant to tender for the apartments and foreign finder's fees. Until Ridgeline Apartments can show a higher margin of profit there may be delays in returning deposits to former Ridgeline Apartments, but Vision Investments in Albuquerque. N.M Kitzinger was identified by the Kansas Attorney General's office in a petition for injunction against Ridglea as the owner of Vision Investments which, according to the petition, is the holding company under which Ridglea operates. The petition was filed Monday in the Douglas County District Court as the result of a complaint by four former residents who claimed that Davis had refused to return their deposits. A similar complaint from a former Ridglea resident was the basis for a criminal action filed Monday in the same court by the Douglas County Attorney's office which charged a former owner of Ridglea with temporary deprivation of property. Kitzinger, who said he would make no comment on the complaints until he had more information, explained that the time involved in returning deposits depended on the financial situation of Ridglea when a resident vacated. "If there's no money available, how can you return a deposit?" Klinzer said. The state's petition has requested a court order that Ridgale keep security deposits in a separate account in order that they could be returned immediately to those former Ridgale residents who had complied with the terms of their leases. Kitzinger said that the current low rental situation in Lawrence had "prostrated" the According to Kitzinger, there is no way that Ridglea could bear the debt service involved in keeping deposits in a separate account from other income. Letters explaining the "economic realities" of the situation had been sent to RI. For example, he wrote: According to Alphal Lavat, Ridgale manager, the lease agreement explains that a tenant must sign a move-out notice form which is forwarded to the accounting department in Albuquerque with instructions to process a refund check before the tenant can receive the refund for his deposit. University of California, Santa Cruz Summer Language Institute Offers intensive nine-week Programs in Beginning and Intermediate SPANISH Programs in Beginning CHINESE Beginning and intermediate FRENCH Beginning GERMAN Beginning HEBREW Beginning JAPANESE Beginning RUSSIAN Intermediate SPANIER June 25 - August 24, 1973 (nine weeks) Up to 14 unit weeks University credit Deadline May 15th Telephone: (408) 429-2952 For information about this program write to: George M. Benignen, Coordinator Summer Language Institute University of California Santa Cruz CA 95060 Burger Chef's Student Night Prices! adding the assessed valuation of the district to the taxable income of the district. Wednesday Eve 5-8 p.m. School districts that are unwilling to raise this much in taxes would get less per pupil than districts that are willing to pay more. The difference would set limits on the amount of tax raises. REG. 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