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 90 creates a property tax exemption for the first $100,000 of value on owner-occupied homes in Kansas, affecting homeowners with homes valued under $350,000 (adjusted annually for inflation starting in 2027). Local governments can propose ballot questions to voters to opt out of this exemption for their area - requiring a two-thirds vote for full exemption removal or a majority vote for a 50% reduction. The exemption does not apply to taxes from existing bonds or certain specific levies. This policy directly impacts eligible homeowners and gives local communities annual voting power over local tax rates.
HB 2154 replaces the existing tax on each rental transaction (an excise tax) with a property tax on rental vehicles themselves, affecting car rental companies that own 250 or more vehicles. These companies must register their vehicles with the state, display a special permanent license plate marked as a rental fleet, and pay an annual registration fee (up to $1 per vehicle) instead of the previous tax. The bill discontinues the excise tax on vehicle rentals and establishes this new property tax system under existing vehicle tax statutes. Peer-to-peer vehicle sharing platforms, like Turo, are explicitly excluded from this tax under the bill's definitions.
HB 2211 provides financial compensation to cities and counties with STAR bond districts established before December 31, 2022, for lost food sales tax revenue. The bill creates a "STAR bonds food sales tax revenue replacement fund" to pay districts the difference between actual tax revenue collected and what would have been collected at a 6.5% state sales tax rate on food sales. Starting in July 2025, the state will calculate and transfer these funds monthly from the general fund to the replacement fund, which then pays eligible districts. Payments continue until all bond obligations for the district are fully covered, after which no further payments are made.
HB 2385 authorizes Kansas cities and counties to propose an earnings tax on nonresident workers (those who live outside the city or county but work within it), with a maximum rate of 1% annually. If approved by voters, the tax must be resubmitted to voters every 10 years for renewal. Revenue from the tax must be used for specific purposes: cities must allocate at least 50% to reduce property tax reliance, while counties must use it for general purposes. Employers must deduct the tax from employee paychecks, and the bill excludes deferred compensation contributions from taxation.
HB 2394 establishes a new "tax use value" method for calculating property taxes in Kansas. It affects residential properties (including multi-family and mobile home communities), commercial/industrial properties, and mobile homes used for residential purposes. The bill requires these properties to be taxed based on the lower of either their current fair market value or an average of their fair market values over the previous 1-6 years (with a 50% threshold for new renovations), starting in 2026. This change modifies how property values are determined for tax assessment, but does not alter the existing tax rates (e.g., 11.5% for residential properties).
HB 2318 ties future Kansas income and privilege tax rate cuts to specific revenue targets. It requires that actual tax collections from the previous fiscal year exceed an inflation-adjusted base year revenue amount (set at $10.0 billion for 2024) AND that the budget stabilization fund holds at least 20% of the prior year's tax revenue. If both conditions are met, tax rates must be reduced proportionally across income brackets, with a floor of 4.5% for the lowest income tax rate. This directly affects all Kansas individual and business taxpayers by linking tax rate changes to state revenue performance rather than automatic reductions. The bill modifies tax calculation rules to enforce these rate limits and ensure reductions occur only when revenue targets are surpassed.
SB 259 requires that future personal and corporate income tax rate decreases in Kansas can only occur if actual state tax revenues exceed an inflation-adjusted baseline revenue target set for fiscal year 2024 ($10.004 billion). The bill establishes a process where, each August 15, the state budget director compares the previous year's actual tax collections to revenues adjusted for inflation; only if collections exceed this target will tax rates be reduced. Tax rate reductions must first lower the lowest income tax bracket (starting at 3.1% for 2018-2023) until it reaches 4.5%, then reduce higher brackets and surtaxes until the combined rate equals 4.5%. This bill directly affects all Kansas taxpayers who pay state income tax by tying future rate cuts to specific revenue performance.
SB 269 ties future reductions to Kansas income and privilege tax rates to two conditions: state revenue collections must exceed inflation-adjusted targets from fiscal year 2024, and the budget stabilization fund must hold at least 15% of prior-year tax receipts. If both conditions are met, the state treasurer calculates proportional tax rate cuts (down to a 4% minimum rate for lower brackets) for the next tax year. The bill directly affects Kansas taxpayers subject to income and privilege taxes, including businesses like banks and trust companies. It modifies tax rate calculation rules in state law but does not change current rates or provide immediate tax relief.
