SB 103 would allow Kansas cities and counties to propose a tax of up to 1% on nonresident workers (those who live outside the city or county but work within it). Before implementation, the tax requires voter approval via ballot measure, and must be resubmitted to voters for renewal every 10 years. Employers would be required to deduct the tax from nonresident employees' paychecks. Revenue from the tax must be used for specific purposes: for cities, at least half must help reduce property tax burdens, and for counties, at least half must help reduce property tax burdens.
SB 283 lowers Kansas individual income tax rates starting January 1, 2026, and ends multiple tax credit programs. It discontinues credits for the High Performance Incentive Program, Kansas Affordable Housing Tax Credit, and payroll tax benefits from the Promoting Employment Across Kansas Act. The bill also repeals other targeted credits, including those for environmental compliance, agritourism liability insurance, and abandoned well plugging. These changes directly affect Kansas taxpayers and businesses that previously claimed these specific tax credits.
HB 2097 creates a tax credit for Kansas landowners who manage property to support endangered species habitat. It allows credits against income tax for both property taxes paid on qualifying land and costs for habitat improvements, provided the land is designated as critical habitat by the Department of Wildlife and Parks and meets specific conservation standards. The bill requires the department to approve management plans and maintain a public website listing qualified programs. Landowners must submit annual requests by July 1 to qualify for the credit, which applies to properties enrolled in approved habitat conservation plans. The credit is limited to the taxpayer's income tax liability and cannot exceed state tax law limits.
HB 2051 requires Kansas legislative approval before any federal designation of a national heritage area or national historic trail can affect Kansas land or property. It prohibits state funding for such designations unless specifically approved by the Kansas legislature through a concurrent resolution. The bill specifically blocks state agencies from using state funds to match federal money for these areas without legislative consent and prevents state-owned land, water, or facilities from being included in federal designations without approval. This directly affects state property management and funding decisions related to federally designated heritage areas or trails within Kansas.
HB 2156 creates an income tax credit for Kansas taxpayers with dependent children not enrolled in public school. It provides $8,000 per child for enrollment in accredited private schools (or working toward accreditation) and $4,000 for nonaccredited private schools. The credit is capped at $125 million for 2025, with annual adjustments based on prior-year usage, and prioritizes previous recipients if demand exceeds funding. Taxpayers must provide children's Social Security numbers, cannot claim the credit if children receive low-income scholarships, and may receive refunds for excess credit over tax liability.
HB 2136 expands eligibility for Kansas' tax credit scholarship program by removing the requirement that students must have previously attended a public school. It increases the tax credit amount for donations to the program and adds new limits on total credits. The bill directly affects low-income students (including those in foster care, military families, or with first-responder parents) and donors who contribute to scholarship organizations. This change allows more students to access private school scholarships through tax-credit donations, without the prior public school enrollment barrier.
HB 2082 allocates state funding for fiscal years 2025 through 2027 to various Kansas state agencies, including the Abstracters' Board of Examiners and the Board of Accountancy. It specifies exact budget amounts for these agencies - such as $25,723 for the Abstracters' Board in 2026 and $483,965 for the Board of Accountancy in 2026 - with strict spending limits on items like official hospitality. The bill also establishes approval requirements for using a special litigation reserve fund, requiring director of budget review for unanticipated expenses. This budget measure directly affects state agencies by authorizing their fiscal operations and capital projects within defined financial constraints.
HB 2113 establishes a state conservation fund in the treasury, requiring an annual $5 million transfer from the state general fund starting July 1, 2025. The fund must be used to match private water conservation investments (2:1 state-to-private ratio) and support domestic water quality sampling, with results shared with the state geological survey. It also amends water plan fund transfers, increasing annual allocations to the water technical assistance fund ($7 million) and water project grant fund ($18 million) starting in 2025. The bill directly affects Kansas conservation districts, the Department of Agriculture’s conservation division, and entities adopting new water technology in designated conservation areas.
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.
