This bill imposes a $0.09 per kilowatt-hour tax on electricity distributed at public electric vehicle (EV) charging stations, regardless of whether the station charges customers. The tax applies to all public charging locations (excluding residential sites) and must be collected and remitted by station owners to the state. Revenue from this tax is directed to the state highway fund to support road construction and repairs, mirroring how motor fuel taxes currently fund roads. The bill targets charging station operators as the direct payers, not EV drivers or vehicle owners, and includes reporting requirements and penalties for noncompliance.
HB 2276 creates a Kansas income tax credit for small businesses that buy advertising from qualifying local news organizations. Eligible small businesses (employing fewer than 50 full-time Kansas workers) receive a credit equal to 50% of their first-year advertising costs (capped at $5,000) and 25% for subsequent years (capped at $2,500 annually). The credit requires certification from both the business and the news organization (which must be a Kansas Press Association or Kansas Broadcasters Association member producing original public-interest content). Unused credits can be carried forward for up to ten years but are not refundable.
SB 108 authorizes Kansas counties to impose a county-level earnings tax of up to 1% annually on both county residents (regardless of where they work) and non-residents working within the county. Counties must first obtain voter approval via a majority vote in a public election before implementing the tax. Revenue from this tax must be used to reduce the need for property tax increases, with the tax rate capped at 1% per year. The bill directly affects county residents, workers within county boundaries, and local governments seeking new revenue sources.
HB 2278 increases the property tax exemption for residential property owners in Kansas. Starting in 2026, the exemption rises from $75,000 to $110,000 of a home's appraised value, reducing the taxable amount for eligible homeowners. Beginning in 2027, the exemption amount will adjust annually based on the 10-year average change in statewide residential property values (capped at zero if values decline). This bill directly affects Kansas homeowners with residential properties, lowering their school property tax burden under the statewide school levy.
HB 2038 creates tax incentives to attract film, video, and digital media productions to Kansas. It provides an income tax credit and sales tax exemption for productions meeting specific criteria, including $50,000 in qualified expenses and intended for commercial distribution (excluding news, local ads, or obscene content). The program, administered by the Secretary of Commerce, requires productions to be "Kansas-based" (with a physical presence for six months) and approved through a formal application process. The Secretary must report annually to the legislature on the program's implementation and impact.
HB 2096 allows Kansas housing investor tax credits to be transferred to another person or business, rather than expiring after four years. It directly affects qualified investors (who fund housing projects), project developers, and anyone who receives a transferred credit. The key change is that unused credits can now be sold or given to others to apply against their own state tax liability, with no limit on how many times the credit can be transferred. This replaces the previous rule where excess credits would expire after four years, making the credits more flexible for investors. The bill applies retroactively to credits issued for tax year 2022 and later.
HB 2067 establishes a $200,000 grant program funded by the state general fund to provide feminine hygiene products (like tampons and pads) at no cost to students in qualifying Title I schools. The program targets public schools serving grades 5-12 that receive federal Title I funding, with grants distributed based on the number of female students in those grades. School districts must apply to participate, and funds reimburse schools for purchasing products and dispensers, which must be available in women’s restrooms and through school counselors/nurses. The grant fund is replenished annually with $200,000 starting July 1, 2026.
SB 68 allocates funding for Kansas state agencies across fiscal years 2025-2027, including specific amounts for the Board of Accountancy, Abstracters' Board of Examiners, and State Bank Commissioner. It sets spending limits (e.g., capping official hospitality expenses at $1,600 annually for the Board of Accountancy) and allows limited transfers between funds (up to $20,000 yearly from the Board of Accountancy’s fee fund to its litigation reserve). The bill adjusts existing expenditure limits, such as increasing the Board of Accountancy’s 2025 budget cap and decreasing the State Bank Commissioner’s 2025 cap, while authorizing unrestricted spending for certain litigation funds in 2026-2027. These provisions ensure agencies have targeted resources while maintaining fiscal oversight through defined spending parameters.
This bill amends Kansas law to include trail rides as a qualifying ranching activity under "agritourism," allowing ranches offering trail rides to have their land classified for property tax purposes as agricultural land rather than commercial property. It specifically updates the definition of "agritourism activity" in K.S.A. 32-1432 to explicitly include trail rides and adjusts property tax valuation rules in K.S.A. 79-1476. This change directly affects ranches like Watkins "C" Ranch (requested by Rep. Proctor), which operate trail rides as part of their ranching business. The policy shift means such properties would receive lower agricultural tax rates instead of higher commercial rates, based on the land's agricultural productivity.
SB 159 requires Kansas school districts to explicitly include all expenditures of bond proceeds in their budget forms and summaries. This affects all Kansas public school districts by mandating detailed reporting of how bond-funded projects (like construction) are financed and spent, including actual costs, project timelines, and specific project identification. The bill amends existing law (K.S.A. 72-1167) to require districts to annually publish this bond spending data on their websites alongside budget summaries and historical expenditure reports. It does not change how districts use bond funds but ensures transparency by making all bond-related spending visible in required financial disclosures.
