Providing tax credits for expenditures for lockable gun and ammunition storage and the retail sale of higher ethanol blends of fuel, discontinuing the tax credit for qualified alternative-fueled motor vehicle property or fueling station expenditures, repealing the agritourism liability insurance, assistive technology contributions, declared disaster capital investment, owners promoting employment across Kansas and swine facility improvement tax credits and expanding the eligibility for applicable expenses under the child day care services assistance tax credit.

SB 82 allows rural emergency hospitals in Kansas that previously provided skilled nursing care to convert up to 10 swing beds into skilled nursing facility beds. To qualify, hospitals must be currently licensed as rural emergency hospitals, have held a prior hospital license, and have offered skilled nursing or swing bed services for at least one year without safety violations. The bill requires the Secretary for Aging and Disability Services to grant physical environment waivers upon application, enabling these hospitals to transition beds without meeting full nursing facility requirements. This policy directly affects eligible rural hospitals seeking to expand care access in underserved communities.