HB 2481 removes the requirement that a property must have two or more bedrooms to be classified as a hotel, motel, or tourist court subject to transient guest tax collection. This change means short-term rentals (like single-bedroom Airbnb properties) that meet other criteria - such as being advertised for lodging and charging guests for stays under 28 days - will now be required to collect the tax, whereas they were previously exempt. The bill amends Kansas statutes to redefine "hotel, motel or tourist court" as including any property with one or more bedrooms used for lodging, eliminating the prior two-bedroom minimum. This policy shift directly affects small lodging businesses and short-term rental hosts who previously qualified for tax exemption.
HB 2602 establishes a portable benefit plan system for independent contractors in Kansas, directly affecting contractors (e.g., app-based workers) and hiring companies. The bill requires third-party providers (like banks or investment firms) to offer plans covering health, retirement, disability, or life insurance, with contributions allowed from contractors, hiring parties, or voluntary withholdings from contractor pay. Kansas income tax law would allow a subtraction modification for these contributions, reducing taxable income. The bill is currently in committee review (introduced January 2026, referred to Insurance Committee) and does not change employment classification rules.
HB 2595 establishes a program offering financial assistance to Kansas-resident law students at the University of Kansas and Washburn University who commit to practicing law in rural Kansas counties (excluding Douglas, Johnson, Sedgwick, Shawnee, and Wyandotte). It provides stipends of up to $3,000 per school year for up to three years to cover tuition and school expenses, contingent on recipients practicing full-time in rural Kansas for 12 consecutive months per year of stipend received. The program is funded through $45,000 to $135,000 annual transfers from the state general fund over five years, with repayment required if the practice commitment is not met, including prorated amounts plus interest. The law schools administer the program, with annual reports to legislative committees.
HB 2464 extends the deadline for claiming tax credits related to aerospace and aviation education programs in Kansas. It directly affects graduates of these programs and employers who hire them, allowing new credits to be issued or earned until December 31, 2036 - previously ending in 2026. The bill amends Kansas tax law (K.S.A. 79-32,295) to change the expiration date for these credits and repeals the prior deadline provision. This policy change provides continued financial incentives for employers and educational institutions in the aerospace and aviation sectors.
SB 271 updates Kansas' children's health insurance program (KCHIP) by raising the income eligibility threshold from 225% to 250% of the federal poverty level for children in households with incomes in 2010 and subsequent years. This change would directly affect low-income children in Kansas whose families earn between 225% and 250% of the federal poverty level, expanding coverage eligibility for these households. The bill also requires a minimum 8-month waiting period for children who previously had comprehensive health coverage (with exceptions for job loss or other specific coverage disruptions) before enrolling in KCHIP. The program remains subject to available funding and does not guarantee entitlement to coverage for all eligible children.
SB 260 amends Kansas' parimutuel racing law to redefine "horsemen's associations" and "horsemen's nonprofit organizations" with specific eligibility rules for racetrack license holders at Eureka Downs, Anthony Downs, or fair association facilities. It modifies qualifications for organization licenses and changes how certain tax revenues from racing are distributed. The bill directly affects horse racing organizations, owners, and trainers seeking licenses to operate at designated racetracks or facilities near fairs. These changes aim to clarify licensing requirements and revenue allocation under the state's racing regulations.
HB 2250 increases the annual assessment rate on hospital providers in Kansas from 1.83% to 6% of their net inpatient and outpatient operating revenue. This change directly affects most hospitals, requiring them to pay higher annual fees based on their previous fiscal year's revenue. The bill expands exemptions for state agencies, critical access hospitals, rural emergency hospitals, and facilities with revenues below a threshold set by the healthcare access panel. It also modifies payment deadlines to align with federal approval processes for these assessments.
HB 2004 would authorize Seward County to impose a countywide sales tax on retail purchases, subject to voter approval through an election. The tax revenue would specifically finance roadway and bridge construction, maintenance, and improvements within the county. The bill amends Kansas law (K.S.A. 12-187, 12-189, and 12-192) to add Seward County to the list of counties permitted to use this tax for infrastructure projects. The measure passed committee in March 2025 and is awaiting full legislative consideration.
This bill proposes a constitutional amendment to Kansas that would limit how much property tax assessments can increase each year for most real estate and mobile homes. Under the new rules, the taxable value of these properties could rise by no more than 3% annually, unless the property is newly built, improved, sold, or reclassified. The amendment also allows the state legislature to create specific laws that freeze tax valuations for owner-occupied homes belonging to qualifying seniors. By embedding these limits in the state constitution, the change would establish a permanent cap on assessment growth rather than relying on temporary statutes.
SB 368 would allow Kansas residents who are members of qualifying health care sharing ministries to deduct their membership expenses (including contributions and administrative fees) from their Kansas state income tax. It also ensures that money received from these ministries for medical expenses isn't treated as taxable income in Kansas. To qualify, residents must be members for at least one month during the tax year, and the deduction only applies to amounts not already deducted on their federal tax return. The bill creates this tax benefit for Kansas residents using these specific nonprofit health-sharing organizations, which operate under federal tax-exempt status and require members to share medical costs voluntarily. The law would take effect for tax years beginning after December 31, 2026.
