HB 2308 creates tax incentives to attract businesses in aviation, aircraft assembly, electric/hydrogen vehicle manufacturing, and related industries to Kansas. It directly affects companies that commit to creating at least 250 new jobs and meeting specific capital investment thresholds. Key provisions include a refundable tax credit for qualifying investments, retention of a portion of payroll taxes, reimbursement for employee training costs, and a sales tax exemption for construction and equipment. These benefits replace standard tax obligations for eligible projects meeting the job and investment requirements.
HB 2355 modifies Kansas law for series limited liability companies (LLCs), which allow a single LLC to create separate compartments for different assets or projects. The bill permits an LLC or any of its series to elect to consolidate operations as a single taxpayer and business entity for certain purposes. It also allows operating agreements to impose member restrictions and declares that transferring property to hinder, delay, or defraud creditors is void. This directly affects Kansas businesses using series LLC structures to isolate financial risks across different projects or assets.
SB 195 establishes a nine-member property tax task force in Kansas to study the state's property tax system. The task force, composed of legislative leaders and tax committee chairs, will examine property valuations, tax levies, and system efficiency to develop recommendations. It must submit a final report to the legislature by January 31, 2026, suggesting improvements to property tax law. This bill does not change tax rates or laws directly but creates a process for evaluating the system. The task force will expire on its report deadline.
SB 120, the Kansas Municipal Employee Whistleblower Act, protects employees of cities, counties, school districts, and their departments from retaliation when reporting violations of law, unsafe conditions, or mismanagement of public funds. The law prohibits supervisors from taking disciplinary action - such as dismissal, demotion, or transfer - for employees who disclose unlawful conduct, public safety dangers, or misappropriated funds to any entity, including legislators or auditors. Employees facing retaliation can sue within 90 days for damages and attorney fees, though the law excludes false, reckless, or confidential disclosures. Municipalities must prominently post the law to ensure all employees are aware of their protections.
SB 268 clarifies Kansas tax rules for adoption savings accounts and modifies how certain business expenses affect taxable income. It updates recapture rules for adoption savings accounts, requiring taxpayers to return funds if withdrawn improperly within one year or used for non-qualified expenses. The bill also adjusts how federal net operating loss carrybacks are treated in Kansas income tax calculations. These changes directly affect Kansas taxpayers using adoption savings accounts and businesses claiming specific federal deductions. The bill amends Kansas statutes 38-2504 (adoption accounts) and 79-32,117 (adjusted gross income calculations).
HB 2233 disqualifies property and equipment from Kansas' carbon capture tax benefits if used to inject animal manure into the ground. Specifically, it removes the property tax exemption and income tax depreciation deduction for machinery or equipment that injects manure, even if the same equipment was originally intended for carbon capture. This applies to businesses claiming these tax breaks under Kansas statutes 79-233 (property tax) and 79-32,256 (income tax). The bill directly affects agricultural operations or businesses repurposing carbon capture infrastructure for manure injection. It does not restrict manure injection practices but eliminates the associated tax incentives.
HB 2312 restricts access to Kansas' certified drug abuse treatment programs for certain nonviolent felony offenders. It excludes individuals convicted of specific nonperson felonies (like property crimes) from participating unless they meet strict criteria, such as having no prior serious drug-related or violent felony convictions. The bill also authorizes community correctional officers to conduct criminal risk-need assessments for offenders who might qualify for these programs. These changes aim to limit program eligibility based on offense type and criminal history, as defined in amended Kansas statutes.
HB 2165 repeals Kansas law requiring executive branch agencies (those reporting to the governor) to use specific budget tracking systems. It eliminates three existing requirements: a program service inventory, an integrated budget fiscal process, and a performance-based budgeting system. This bill removes these procedural mandates from state law but does not create new policies or affect agency funding. The change applies directly to state agencies that report to the governor, streamlining their budget processes by removing these administrative steps. The bill is procedural in nature, focusing solely on repealing existing budget requirements.
SB 152 creates a new property tax appeal process for residential and commercial property owners in Kansas with valuations under $1 million who haven't already appealed to the state board of tax appeals. Taxpayers can request an informal hearing before their county commissioners within 30 days of receiving a valuation notice, and the commissioners must issue a decision within 30 days of the hearing. If the county disagrees with the valuation, they must either reduce the property's appraised value by at least 15% or agree to purchase the property for 90% of that appraised value within 30 days of a written offer from the owner. The county must complete any purchase within 90 days if they accept the offer.
This bill restricts habeas corpus appeals by prohibiting second or successive filings and banning claims about ineffective legal representation. It requires inmates sentenced to death to appeal directly to the Kansas Supreme Court instead of lower courts. The law amends existing procedures to limit repeated challenges, particularly affecting death penalty cases by removing intermediate appeals. These changes apply broadly to all habeas cases but create a direct Supreme Court appeal path specifically for capital punishment convictions.
HB 2059 allows Kansas taxpayers to subtract payments made to health care sharing ministries from their state adjusted gross income. This change directly affects Kansas residents who are members of these ministries and pay for medical expenses through them. The bill amends Kansas tax code to add a new subtraction provision (replacing the existing section) for these payments, similar to how other health-related expenses are treated. This provides a tax benefit by reducing taxable income for qualifying individuals in Kansas.
HB 2080 allows Kansas homeowners aged 65 or older who live in their homes as their primary residence to freeze their property tax bill at the "base year" amount. The base year is either the year they turn 65 or 2025 for those already older when the bill takes effect. To qualify, applicants must submit a form to their county treasurer by April 1 each year, and taxes cannot exceed this locked-in amount in future years. This applies only to primary residences (homestead property) and takes effect for taxable years after December 31, 2025.
