HB 2445 creates a Kansas tax deduction for residents who pay expenses to health care sharing ministries (nonprofit organizations that facilitate voluntary medical expense sharing among members with shared beliefs, not insurance). It allows eligible Kansas taxpayers to subtract qualified health care sharing expenses (including membership fees and administrative costs) from their state income tax calculation. The bill also specifies that money received from these ministries to cover medical costs is not considered taxable income for Kansas tax purposes. This applies only to Kansas residents who are members of qualifying ministries for at least one month during the tax year, effective for tax years beginning after December 31, 2026.
HB 2432 imposes a tax on large Kansas employers (those averaging 500+ employees annually) equal to the value of certain federal benefits their employees receive. These benefits include SNAP food assistance, school meals, housing subsidies, and Medicaid coverage. The bill also prohibits employers from asking job applicants about whether they receive these benefits. Employers must pay this tax to the state, with all revenue going directly to the state general fund. The law targets employers who benefit from federal support programs for their workers.
SB 337 is a budget bill that allocates funding for Kansas state agencies across fiscal years 2026-2029. It directly affects state boards and commissions by adjusting their annual expenditure limits, such as increasing funding for the State Board of Healing Arts ($8.2M) and Board of Nursing ($4.0M), while decreasing limits for the State Board of Pharmacy ($3.2M) and Real Estate Appraisal Board ($441K). The bill also lapsed unused funds for the Legislative Coordinating Council and authorizes capital improvement projects. It does not create new policies but adjusts existing budget allocations for specific state agency fee funds.
SB 386 allows Kansas taxpayers to claim a state tax credit for donations to scholarship-granting organizations that serve low-income students. It increases the credit rate from 70% to 75% of contributions for tax years after 2022 and raises the annual spending cap from $10 million to $20 million (with a potential maximum of $30 million). The bill also establishes a mechanism to automatically increase the cap by 25% if 75% of the current cap is reached in a given year. This directly affects donors - such as businesses, banks, and individuals - who contribute to eligible scholarship organizations in Kansas.
HB 2570 creates a sales tax exemption for purchases made directly by O'Connell Children's Shelter, Inc., a nonprofit organization serving children. The bill amends Kansas' sales tax code to explicitly include this specific shelter among entities exempt from sales tax on tangible personal property and services used for their operations. This change directly affects O'Connell Children's Shelter by eliminating sales tax on qualifying purchases they make for their programs. The policy change is administrative, adding the shelter to existing tax exemption categories without altering broader tax law.
SB 311 eliminates Kansas state income tax on specific types of overtime pay earned by workers. It modifies Kansas tax law to exclude "certain qualified overtime compensation" from taxable income when calculating state adjusted gross income. This means eligible workers will not pay state income tax on qualifying overtime earnings, directly affecting Kansas residents who receive this type of compensation. The bill amends K.S.A. 2025 Supp. 79-32,117 to add this exclusion as a subtraction modification.
HB 2456 would allow Kansas cities and counties to set a 0% sales tax rate on food and food ingredients. Local governments could adopt this through ordinances, requiring them to notify the state tax director within 30 days. Businesses selling food would pay no local sales tax on these items under this option. The bill amends tax law to add this provision, enabling localities to choose zero tax for food sales without changing state tax rates.
HB 2574 removes expiration dates from existing cybersecurity requirements for Kansas state government, making them permanent. It requires chief information security officers in all government branches to annually assess agency compliance with cybersecurity standards, report findings to the legislature, and link compliance to budget decisions. The bill creates a new judicial branch technology oversight council to set IT standards, approve plans, and oversee cybersecurity programs for courts. These changes apply directly to all executive branch agencies, the judiciary, and their IT security staff, focusing on mandatory annual reviews and alignment with national cybersecurity frameworks.
SB 404 modifies Kansas vehicle registration rules for personalized license plates and increases fee authority for county treasurers. It changes the registration period for personalized plates from the date issued to align with standard registration cycles, and allows county treasurers to charge up to $15 (instead of $5) for vehicle registration service fees. This directly affects vehicle owners who apply for personalized plates (paying a $40 fee) and all drivers renewing registrations in counties that adopt the higher fee. The bill amends Kansas statutes 8-145d (fees) and 8-132 (plate issuance), removing current restrictions on fee amounts.
SB 309 increases the property tax exemption for residential homes in Kansas from $75,000 to $150,000 of a home's appraised value, reducing the tax burden from the statewide school levy. This change directly affects Kansas homeowners whose properties are valued at or above $150,000, as it exempts the first $150,000 of their home's value from school property taxes. The bill amends existing tax law to apply this higher exemption starting in 2026 for all future taxable years. The change is limited to school levy taxes and does not affect other property tax obligations.
