Budget & Taxes (Business Taxes) in Kansas

died · Kansas · Senate Apr 10, 2026

SB 320: Expanding property tax exemption eligibility to include commercial and industrial machinery and equipment that was acquired or transported into this state on or before June 30, 2006.

SB 320 expands Kansas property tax exemptions to include commercial and industrial machinery and equipment acquired or transported into the state on or before June 30, 2006. It directly affects businesses owning qualifying equipment that was added before this date for expansion or new business creation. The bill adds two new exemption categories to existing tax law: (1) equipment acquired by 2006 for bona fide business use, and (2) equipment transported into Kansas by 2006 for business expansion or new ventures. These exemptions apply to all taxable years starting after December 31, 2025, and exclude equipment acquired solely to avoid taxes. The change aims to provide tax relief for qualifying pre-2006 business investments.

Topics ✗ Budget & Taxes

Sub-Topics Business Taxes Property Tax Tax Incentives

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 & Taxes ✓ Transportation

Sub-Topics Business Taxes Income Tax Tax Credits Rail

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 & Taxes ✓ Labor & Employment

Sub-Topics Business Taxes Sales Tax Tax Incentives

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 & Taxes ✓ Education

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

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 & Taxes ✓ Labor & Employment

Sub-Topics Business Taxes Income Tax Labor Standards

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 & Taxes

Sub-Topics Business Taxes Sales Tax

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 & Taxes ✓ Transportation

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

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 & Taxes ✓ Veterans

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 & Taxes ✗ Housing

Sub-Topics Business Taxes Income Tax Affordable Housing

died · Kansas · House Apr 10, 2026

HB 2003: Establishing the EV energy equity road repair tax act (EVEERRT act) and providing for a road repair tax on electricity distributed from a public charging station for electric vehicles.

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.

Topics ✓ Budget & Taxes ✓ Transportation

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

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