Kansas Bills

HB 2340 exempts property owners in Johnson County from cleanup costs and liability related to pesticide applications made by the U.S. Army before 2005. It directly affects owners of properties previously owned by the Army where commercial pesticides were used to control pests near structures. The bill amends Kansas law to retroactively remove responsibility for investigation, soil, groundwater, or surface water cleanup costs from these property owners. This applies specifically to pesticide use incidents occurring prior to 2005 on land historically managed by the Army. The law repeals existing sections of Kansas hazardous materials law to implement this exemption.

HB 2394 establishes a new "tax use value" method for calculating property taxes in Kansas. It affects residential properties (including multi-family and mobile home communities), commercial/industrial properties, and mobile homes used for residential purposes. The bill requires these properties to be taxed based on the lower of either their current fair market value or an average of their fair market values over the previous 1-6 years (with a 50% threshold for new renovations), starting in 2026. This change modifies how property values are determined for tax assessment, but does not alter the existing tax rates (e.g., 11.5% for residential properties).

HB 2294 reduces license fees and training requirements for child care staff in Kansas, while creating a process for day care facilities to request temporary waivers of certain rules. It transfers administration of child care licensing, parent education programs, and the child care subsidy program to the newly established Kansas Office of Early Childhood. The bill also authorizes the secretary of health and environment to develop pilot programs aimed at increasing child care availability and capacity, and creates two new funds to support day care licensing fees and background checks. These changes streamline oversight and lower costs for child care providers.

HB 2318 ties future Kansas income and privilege tax rate cuts to specific revenue targets. It requires that actual tax collections from the previous fiscal year exceed an inflation-adjusted base year revenue amount (set at $10.0 billion for 2024) AND that the budget stabilization fund holds at least 20% of the prior year's tax revenue. If both conditions are met, tax rates must be reduced proportionally across income brackets, with a floor of 4.5% for the lowest income tax rate. This directly affects all Kansas individual and business taxpayers by linking tax rate changes to state revenue performance rather than automatic reductions. The bill modifies tax calculation rules to enforce these rate limits and ensure reductions occur only when revenue targets are surpassed.

SB 229 requires most occupational licenses in Kansas to expire after five years unless the legislature renews them via a joint resolution. It affects professions like construction, cosmetology, or contracting (excluding healthcare providers and technical fields like engineering). The bill mandates legislative committees to review each license requirement, assessing public safety benefits, costs to applicants, job impacts, and whether less restrictive alternatives exist before renewal. Agencies must notify legislators 18 months before a license’s expiration date, and new licenses adopted after July 2025 will automatically terminate five years from their effective date.

SB 69 extends the deadline for residents to qualify for Kansas' rural opportunity zone programs from 2026 to 2031. It adds down payment assistance for homebuyers and childcare reimbursement as new benefit options for participants in the loan repayment program and income tax credit. The bill directly affects residents establishing residence in designated rural zones who qualify for student loan repayment (capped at $15,000) or income tax credits based on prior Kansas income and domicile history.

SB 259 requires that future personal and corporate income tax rate decreases in Kansas can only occur if actual state tax revenues exceed an inflation-adjusted baseline revenue target set for fiscal year 2024 ($10.004 billion). The bill establishes a process where, each August 15, the state budget director compares the previous year's actual tax collections to revenues adjusted for inflation; only if collections exceed this target will tax rates be reduced. Tax rate reductions must first lower the lowest income tax bracket (starting at 3.1% for 2018-2023) until it reaches 4.5%, then reduce higher brackets and surtaxes until the combined rate equals 4.5%. This bill directly affects all Kansas taxpayers who pay state income tax by tying future rate cuts to specific revenue performance.

HB 2013 removes the sales tax on cable, community antennae, and television services in Kansas. It amends the state tax code (K.S.A. 79-3603) to exclude these services from the standard 6.5% retail sales tax, effective January 1, 2023. This change directly affects cable and TV service providers and their customers, who will no longer pay state sales tax on these services. The bill modifies existing tax provisions to clarify that these services are not subject to the general sales tax levied on telecommunications and other taxable services.

HB 2387 extends the deadline for Kansas taxpayers to claim an income tax credit for contributions to the Friends of Cedar Crest Association and the Eisenhower Foundation. The bill amends Kansas tax law to change the expiration date from December 31, 2026, to December 31, 2036, allowing contributions made during this extended period to qualify for a 50% credit. Taxpayers can claim up to $25,000 (individuals) or $50,000 (corporations/financial institutions) annually, with a total annual limit of $350,000 across all taxpayers. This change directly affects Kansas residents and businesses making qualifying donations to these two nonprofits before 2037.

HB 2406 expands tax exemption eligibility in Kansas for commercial and industrial machinery and equipment that was previously ineligible because it was acquired or transported into the state on or before June 30, 2006. The bill amends property tax law to allow tax exemptions for such equipment if acquired or transported after that date for business expansion or new business creation. It specifically targets equipment classified under Kansas property tax rules (subclass 5 of class 2) but excludes electric generation facilities using renewable energy. This change directly affects Kansas businesses that acquired machinery before 2006 but now qualify for exemption under the updated rules.

SB 296 removes outdated tax programs from Kansas law, specifically eliminating expired or obsolete tax credits, exemptions, incentives, refunds, and administrative programs that were no longer applicable. The bill repeals numerous specific statutes (including K.S.A. 75-3713e, 79-201h, and others) and makes technical changes to remove outdated references in existing law. It directly affects no current taxpayers, as these provisions were already expired or inactive. The bill’s sole purpose is to clean up the tax code by removing references to programs that no longer exist, preventing confusion in future tax administration. This is a procedural legislative cleanup, not a policy change affecting current tax obligations.

Kansas' SB 295 replaces criminal penalties for possessing a personal-use amount of marijuana (up to 1 ounce) with a civil "marijuana infraction." Adults face a $25 fine or up to three hours of community service, while minors require up to five hours of community service or a drug awareness program. The bill prohibits arrests for this infraction, bans criminal records, and prevents impacts on driving privileges, financial aid, housing, or adoption eligibility. Fines fund a drug awareness program (50%) and the state general fund (50%), with data reported annually to the legislature. Municipalities cannot ban possession but may regulate public consumption similarly to alcohol.