Kansas Bills

HB 2336 changes how Kansas taxes business income. Starting in 2028, most businesses will use a single sales factor (based on where sales occur) to determine taxable income, replacing the current method that used sales, property, and payroll. Businesses can choose this single sales factor for 2025-2027, and financial institutions will use the sales factor for apportionment. The bill also automatically lowers corporate tax rates each year if tax receipts exceed the prior year's amount, with the reduction calculated and applied. Additionally, it excludes sales by electric and gas utility groups from certain tax rules.

SB 277 exempts certain qualified tips from Kansas state income tax by adding a new subtraction to the calculation of Kansas adjusted gross income. This directly affects service industry workers, such as restaurant servers and bartenders, who earn tips meeting the bill's specific qualifications. The bill amends K.S.A. 2024 Supp. 79-32,117 to exclude these qualified tips from taxable income, reducing the tax burden for eligible earners. The exemption applies only to tips defined as "qualified" under the bill, not all tips received.

SB 258 amends Kansas law to require that prosecutors prove a person *deliberately intended* to trick others into believing they were an election official (like a county clerk or election worker) when charging them with false representation. This change applies to anyone impersonating election staff through phone, email, social media, or other communication methods. The bill specifically adds "specific intent" as a required element for the crime, which was not previously mandated under the existing law. It directly affects individuals who falsely pose as election officials online or via communication channels. The law does not change the penalty (a felony) but clarifies the legal standard needed for conviction.

SB 48 requires Kansas school districts to demonstrate measurable academic improvement - specifically reducing students scoring at the lowest level on state assessments and increasing those scoring above the mid-level - starting in 2026 to maintain accreditation. It also mandates full compliance with all federal and state education laws, with districts facing accreditation loss if noncompliance isn’t corrected by June 30 of the following school year. Districts failing accreditation must publicly report their challenges and resource reallocation plans to education committees during the next legislative session. This directly affects all public school districts in Kansas, tying their accreditation status to specific, quantifiable academic progress and legal compliance.

HB 2023 creates a new felony offense for intimidating, threatening, coercing, or attempting to do so against election officials who perform duties like running polls, counting ballots, or serving on election boards. This law directly affects election officials (such as county clerks, election judges, and board members) by making interference with their work punishable as a severity level 7 nonperson felony. The bill specifically excludes enforcement actions between election officials when permitted by law. It aims to protect election workers from harassment or retaliation while performing their official duties.

HB 2327 requires Kansas' secretary of corrections to issue a "certificate of employability" to certain inmates upon release if they earned a high school diploma or equivalent, had no major disciplinary issues in the year before release, and passed a job skills assessment. This certificate directly affects qualifying inmates by providing documented proof of their education and skills to potential employers. The bill also allows the certificate to be used as evidence in negligent hiring lawsuits, where employers relying on it may defend against claims of poor hiring practices. The secretary must revoke the certificate if an inmate is convicted of a felony after release, and must report annual issuance numbers and recidivism rates to state leaders.

SB 288 prohibits adult sex offenders (18+ years old) who committed crimes against minors (victims under 18) from entering school grounds or attending school events in Kansas. It creates criminal penalties for violations: a first offense is a severity level 6 felony, escalating to level 3 for third or subsequent offenses. The bill amends Kansas' offender registration law to include this school access ban as a specific restriction. This directly affects individuals convicted of sex crimes where the victim was a minor, as defined under Kansas law.

HB 2322 prohibits Kansas law enforcement officers and agencies from engaging in "motorcycle profiling" - stopping or targeting individuals solely based on riding a motorcycle or wearing motorcycle-related gear without legal justification. The bill requires all law enforcement agencies to adopt written policies banning this practice and outlining disciplinary actions for violations, plus mandate annual training for officers on avoiding motorcycle profiling. It also establishes a complaint process where affected individuals can file claims with the attorney general or pursue civil action for damages. The law amends state training standards to include mandatory motorcycle profiling training in all law enforcement officer courses. This directly affects all Kansas police departments, officers, and motorcycle riders who may be stopped or targeted based on their vehicle or attire.

HB 2072 establishes a licensing system for art therapists in Kansas, requiring practitioners to obtain a license to legally offer art therapy services or represent themselves as licensed. It sets specific requirements including a master's degree in art therapy (or equivalent) with at least 60 graduate credit hours, supervised experience under a qualified supervisor, and passing applicable exams. The bill defines two license types: Licensed Professional Art Therapist (LPAT) for general practice and Licensed Clinical Art Therapist for diagnosing and treating mental disorders. Violating the licensing requirement is classified as a class B nonperson misdemeanor.

HB 2036 modifies Kansas income tax law to allow residents who serve in the armed forces to exclude certain military compensation from their taxable income. Specifically, it adds a subtraction provision for amounts received as compensation for military service, directly affecting Kansas residents serving in the armed forces. The bill amends Kansas tax code to exclude this compensation when calculating "Kansas adjusted gross income," reducing the taxable income for qualifying military members. This change means eligible service members will pay less state income tax on their military pay, without altering federal tax treatment. The provision applies to compensation received for active duty, including pay for training or service-related duties.

SB 33 amends Kansas' sales tax law to remove the requirement for exemption certificates for custom meat processing services that are already exempt from sales tax. This change directly affects custom meat processors (such as butchers preparing meat for individual customers) by eliminating a paperwork burden related to tax documentation. The bill modifies the state's sales tax code to exclude these services from exemption certificate requirements without altering their tax-exempt status. This simplifies compliance for businesses while maintaining the existing tax treatment of these services.

HB 2282 declares void any covenant, condition, or restriction on property owned by Kansas state educational institutions that restricts the property to single-family residences *and* contains racial discrimination in ownership or tenancy. It specifically targets agreements established between January 1, 1948, and December 31, 1958, making these provisions unenforceable. The law directly affects state colleges and universities whose property records include such discriminatory clauses. This is a concrete policy change voiding specific historical restrictions, not a new policy.