Budget & Taxes (Business Taxes)

died · Kansas · House Apr 10, 2026

HB 2630: Providing the authority for counties and cities to levy an additional liquor enforcement tax for property tax reduction.

HB 2630 allows Kansas counties and cities to levy a 2% additional tax on liquor sales revenue (from retailers, microbreweries, distributors, and other sellers), but only after voter approval via local election. The tax revenue must be used exclusively to reduce the following year's property tax levy by an equal amount. Local governments must hold an election and secure majority voter approval before implementing the tax, with collections starting 60 days after the election. This bill directly affects property taxpayers in participating counties and cities by providing a new funding mechanism for property tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables local governments to use liquor tax revenue to directly reduce property taxes, providing tax relief for residents through fiscal management.95% confidence

Sub-Topics Business Taxes Property Tax Revenue

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died · Kansas · Senate Apr 10, 2026

SB 470: Providing a sales tax exemption for sales of electricity delivered to residential premises for noncommercial use.

SB 470 exempts sales of electricity delivered to homes for personal, nonbusiness use from Kansas' 6.5% state sales tax. This directly affects residential homeowners who use electricity for daily living, not commercial or agricultural purposes. The bill changes tax law to set a 0% rate for these electricity sales starting immediately, but the exemption expires on July 1, 2026. It specifically targets residential electricity use, not other utilities like gas or water, and aligns with existing agricultural and residential exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts residential electricity from 6.5% sales tax, providing direct tax relief to homeowners for noncommercial use.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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died · Kansas · House Apr 10, 2026

HB 2469: Expanding the income tax credit for qualified railroad track maintenance expenditures to allow credits against certain premium taxes, privilege fees and privilege taxes and allowing the transfer of unused credits to any individual or entity subject to such taxes.

HB 2469 expands a tax credit for railroad track maintenance in Kansas, allowing eligible businesses to apply the credit against income tax, premium taxes, or privilege fees - not just income tax as before. It directly affects class II/III railroads and rail siding owners (eligible taxpayers), as well as their customers (e.g., businesses using short-line rail) and vendors (e.g., maintenance service providers). Unused credits can be transferred to other businesses paying those specific taxes within five years, with a cap of $5,000 per mile of track or $5,000 per rail siding annually, and a total annual limit of $8.72 million. The bill changes how these credits are applied and shared, making them more flexible for qualifying rail-related businesses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit for rail maintenance, allowing credits against multiple taxes (premium/privilege fees), reducing business tax burden - direct tax relief policy.90% confidence ✓ TransportationSupports TransportationExpands tax credits for railroad track maintenance, directly incentivizing investment in rail infrastructure - a core transportation component.95% confidence

Sub-Topics Business Taxes Income Tax Tax Credits Rail

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died · Kansas · House Apr 10, 2026

HB 2432: Providing an excise tax on large employers for certain federal benefits paid to employees.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes tax on large employers for federal benefits received by employees, directing all revenue to state general fund, increasing state budget revenue.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProhibits employers from asking about federal benefits (SNAP, Medicaid), protecting workers from discrimination and advancing rights under Labor & Employment policies.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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died · Kansas · Senate Apr 10, 2026

SB 386: Electing to participate in the federal tax credit for individual contributions to scholarship granting organizations and increasing the aggregate tax credit limit on the tax credit for low income students scholarship program.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit rate (70%→75%) and spending cap ($10M→$20M) for low-income student scholarships, providing tax relief while expanding state-funded education support.95% confidence ✓ EducationSupports EducationIncreases tax credit for donations to scholarship programs serving low-income K-12 students, expanding educational access and funding through higher contribution limits and caps.95% confidence

Sub-Topics Business Taxes Government Spending Tax Credits School Choice Student Financial Aid

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died · Kansas · Senate Apr 10, 2026

SB 311: Eliminating state income tax on certain qualified overtime compensation.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates state tax on overtime pay, providing tax relief for workers and reducing taxable income per K.S.A. 79-32,117 amendments.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentEliminates state tax on qualifying overtime pay, increasing take-home earnings for workers, directly advancing wage benefits per Labor & Employment indicators.95% confidence

Sub-Topics Business Taxes Income Tax Labor Standards

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died · Kansas · House Apr 10, 2026

HB 2456: Authorizing cities and counties to levy a 0% sales and use tax on sales of food and food ingredients.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables tax exemption on food sales, providing relief to lower-income consumers and reducing local tax burden, aligning with tax relief indicators.95% confidence

Sub-Topics Business Taxes Sales Tax

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died · Kansas · House Apr 10, 2026

HB 2414: Establishing the EV energy equity road repair tax act and providing for a road repair tax on electricity distributed from a public charging station for electric vehicles.

HB 2414 imposes a $0.09 per kilowatt-hour tax on electricity provided at public electric vehicle charging stations, regardless of whether the electricity is charged for or free. The tax applies to all public charging stations (excluding those at primary residences) and funds road repair and construction through the state highway fund. Charging station owners must collect and remit the tax to the state, with penalties for non-compliance including fines of $25 per kilowatt-hour or up to one year in jail. This policy directly affects public charging station operators and shifts road maintenance funding to align with electric vehicle usage patterns.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on public EV charging to fund road repair via highway fund, directly advancing state budget allocation for infrastructure.95% confidence ✓ TransportationSupports TransportationBill imposes tax on EV charging to fund road repair/construction via state highway fund, directly advancing transportation infrastructure funding.95% confidence

Sub-Topics Business Taxes Electric Vehicles Roads & Highways Transportation Funding

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signed · Kansas · House Apr 11, 2025

HB 2231: Providing an additional personal exemption for head of household tax filers and increasing the personal exemption for certain disabled veterans for purposes of income tax, modifying the definition of household income related to increased property tax homestead refund claims, providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, providing for the apportionment pursuant to the three-factor test of a manufacturer who sells alcoholic liquor, requiring the use of single sales factor pursuant to the multistate tax compact, establishing deductions from income when using the single sales factor and receipts factor, providing for the decrease in corporate income tax rates, determining when sales other than tangible personal property are made in the state, excluding sales of a unitary business group of electric and natural gas public utilities, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

HB 2231 increases tax relief for specific Kansas taxpayers and modifies business tax rules. It adds a $2,320 personal exemption for heads of household filers (affecting individual taxpayers filing as head of household) and maintains a $2,250 exemption for disabled veterans certified at 100% disability by the VA. The bill also updates the definition of household income for property tax homestead refunds and changes how businesses calculate Kansas tax on out-of-state sales, requiring single sales factor apportionment for most businesses and receipts factor for financial institutions. These changes apply to tax years 2024 and later.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax relief via $2,320 personal exemption for heads of household and maintains disabled veteran exemptions, lowers corporate tax rates, aligning with support indicators for tax relief.95% confidence ✓ VeteransSupports VeteransBill maintains $2,250 personal exemption for disabled veterans certified at 100% VA disability, providing direct tax relief as a veteran benefit.95% confidence

Sub-Topics Business Taxes

died · Kansas · Senate Apr 10, 2026

SB 283: Decreasing individual income tax rates, discontinuing tax credits of the high performance incentive program and the Kansas affordable housing tax credit act, discontinuing payroll withholding tax benefits of the promoting employment across Kansas act, discontinuing the crediting of certain amounts to the job creation program fund and repealing certain tax credits.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill lowers individual income tax rates and discontinues tax credits, providing tax relief per its explicit language.95% confidence ✗ HousingOpposes HousingRepeals Kansas Affordable Housing Tax Credit, eliminating a key funding mechanism for affordable housing projects.95% confidence

Sub-Topics Business Taxes Income Tax Affordable Housing

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