Kansas Bills

HB 2014 exempts specific personal property from Kansas property taxes, including off-road vehicles not used on highways, motorized bicycles/electric scooters, personal-use trailers under 15,000 pounds, and marine equipment (watercraft trailers, motors). It directly affects owners of these items who meet the defined criteria, such as using trailers exclusively for personal, non-income purposes. The bill amends Kansas tax codes to establish these exemptions, effective for tax years starting after December 31, 2025. Owners must still apply for the exemption through standard county tax processes.

SB 210 creates a specific sales tax exemption for the Johnson County Christmas Bureau Association, a nonprofit organization that provides holiday assistance to families in need. The bill amends Kansas tax law to exempt the association’s purchases of goods and services used exclusively for its holiday assistance programs from state sales tax. This targeted exemption applies only to the Johnson County Christmas Bureau Association and does not affect broader tax rules. The bill directly affects the association’s ability to purchase items tax-free for its charitable activities during the holiday season.

HB 2232 establishes a $1,000 annual tax credit per qualifying child for Kansas residents filing income tax returns, effective for tax year 2025. It also provides a $1,000 credit for each unborn child, allowing taxpayers to claim it in the year of birth or stillbirth (using a stillbirth certificate if applicable). The credit reduces tax liability, with any excess refunded to the taxpayer. It directly affects Kansas families with qualifying children under 18 who meet residency and relationship criteria, requiring valid Social Security numbers for all claimants.

HB 2083 creates a property tax exemption for new energy storage systems in Kansas, effective January 1, 2026. It specifically excludes these systems from the existing commercial and industrial machinery and equipment tax exemption while granting them a separate tax exemption under K.S.A. 2024 Supp. 79-266. This directly affects businesses or developers installing new energy storage systems (like battery storage for renewable energy) after the effective date. The bill ensures these systems are taxed differently than standard machinery, providing a financial incentive for new clean energy infrastructure. Systems approved before January 1, 2026, are not covered by this new exemption.

SB 96 creates a new criminal offense for government officials (like police or county employees) who knowingly violate someone's constitutional or legal rights while acting under their official authority. It classifies violations as misdemeanors or felonies based on harm (e.g., causing bodily harm is a felony, emotional distress is a misdemeanor) and allows victims to sue for up to three times their actual damages or $10,000, plus attorney fees. The bill also requires courts to order restitution for victims' expenses, including legal costs, and permits the state attorney general to pursue cases on behalf of victims. This directly affects individuals harmed by officials' misconduct and imposes new criminal penalties and civil remedies in Kansas.

SB 212 establishes a Prescription Drug Affordability Board within Kansas' Insurance Department and a Prescription Drug Affordability Stakeholder Council. The Board will review prescription drug costs and set upper payment limits for certain brand name, generic, biologic, and biosimilar drugs using the Consumer Price Index as a benchmark. The Council, with 21 members representing manufacturers, pharmacies, insurers, employers, and the public, will advise the Board on pricing. This bill directly affects drug manufacturers, health insurers, pharmacies, and patients by creating a formal process to cap prices for specific prescription medications.

SB 280 requires local taxing entities (like cities, counties, or school districts) to obtain majority voter approval via a special election before raising total property taxes by more than the annual inflation rate, as measured by the U.S. Bureau of Labor Statistics' consumer price index. It excludes new construction taxes from the calculation of the tax levy limit and does not apply to certain statutorily fixed mill rates. The law takes effect January 1, 2026, mandating voter consent for tax increases beyond inflation for all other property tax levies. This directly affects local governments seeking to raise revenue above inflation and property owners whose taxes could be impacted by such increases.

SB 60 restricts habeas corpus appeals for inmates sentenced to death in Kansas. It prohibits second or successive habeas motions (except for new constitutional rules or newly discovered evidence) and bans claims of ineffective counsel in these cases. The bill also mandates that appeals from death penalty habeas motions go directly to the Kansas Supreme Court, bypassing intermediate appellate courts. This affects death row inmates seeking to challenge their sentences through habeas corpus, creating stricter procedural barriers for their appeals.

This bill would exempt community pharmacies serving medically underserved areas from paying sales tax on their business purchases. It directly affects local pharmacies in communities with limited healthcare access, including those providing services to low-income or rural residents. The key provision removes sales tax for pharmacy purchases used to serve medically underserved patients, reducing operating costs for these providers. This policy change applies specifically to pharmacies meeting the "medically underserved" criteria defined in the bill. The exemption modifies Kansas' existing tax code to include these pharmacies under the sales tax exemption list.

SB 235 prohibits selling, offering for sale, using, or distributing seeds coated with pesticides containing specific neonicotinoid chemicals (like clothianidin or imidacloprid) in Kansas after January 1, 2028. The law directly affects farmers and seed sellers who currently use these treated seeds, with the governor allowed to temporarily suspend the ban for up to one year if seed shortages or financial hardship for producers are confirmed. This bill creates a clear deadline for phasing out these seed coatings while providing a limited exception mechanism through executive action.

SB 32 reduces insurance company premium tax rates in Kansas and stops the practice of sending 1% of those taxes to the insurance department's service regulation fund. Instead, it requires insurance companies to pay annual assessments based on their total assets (with a $500 minimum and $25,000 maximum per company) to fund the department's regulatory activities. This directly affects all insurance companies licensed to operate in Kansas, shifting their primary funding obligation from tax remittances to these asset-based assessments. The bill amends Kansas statutes 40-112 and 40-252 to implement these changes, effective January 1, 2026.

HB 2190 adds "Election Day, the Tuesday following the first Monday in even-numbered years" to Kansas's list of legal public holidays under K.S.A. 35-107. This change directly affects all Kansas residents and workers, making election day a paid holiday for state employees and likely influencing private sector operations. The bill amends the existing holiday statute to include this date, replacing the previous reference to election day, and repeals the old section. It does not alter voting procedures or eligibility but formally designates the day as a public holiday. The law would take effect upon publication in the statute book.