Budget & Taxes (Business Taxes)

died · Kansas · House Apr 10, 2026

HB 2276: Providing an income tax credit for an eligible small business that purchases qualified local news organization advertising.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for small businesses, reducing tax liability and incentivizing local news advertising through fiscal policy.90% confidence

Sub-Topics Business Taxes Tags Small Business

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died · Kansas · Senate Apr 10, 2026

SB 90: Providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes and authorizing local governments to propose a ballot question to opt out of such property tax exemption.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for first $100k value on owner-occupied homes under $350k, reducing tax burden on middle-income homeowners.95% confidence ✓ HousingSupports HousingProvides property tax exemption for first $100k value on owner-occupied homes, reducing housing costs for homeowners under $350k (adjusted for inflation), directly advancing affordability.85% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Homeownership Property Taxes

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died · Kansas · House Apr 10, 2026

HB 2154: Imposing property tax on rental and leased vehicles and discontinuing the excise tax on the rental and lease of such vehicles.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesReplaces transaction-based excise tax with property tax on rental fleets, promoting stable revenue collection and fiscal management per bill's structural tax change.92% confidence

Sub-Topics Business Taxes Fees & Licensing

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died · Kansas · House Apr 10, 2026

HB 2336: Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor, the decrease in corporate income tax rates determining when sales other than tangible personal property are made in the state and excluding sales of a unitary business group of electric and natural gas public utilities.

HB 2336 changes how Kansas taxes business income. Starting in 2028, most businesses will use a single sales factor (based on where sales occur) to determine taxable income, replacing the current method that used sales, property, and payroll. Businesses can choose this single sales factor for 2025-2027, and financial institutions will use the sales factor for apportionment. The bill also automatically lowers corporate tax rates each year if tax receipts exceed the prior year's amount, with the reduction calculated and applied. Additionally, it excludes sales by electric and gas utility groups from certain tax rules.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill decreases corporate tax rates, reducing state revenue and weakening fiscal management as a tax cut policy.90% confidence

Sub-Topics Business Taxes

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died · Kansas · Senate Apr 10, 2026

SB 26: Providing a sales tax exemption for certain purchases by bowling centers.

SB 26 would exempt specific purchases made by bowling centers in Kansas from the state's sales tax. This means bowling centers would not pay sales tax on qualifying items they buy for their operations, such as equipment or supplies. The bill amends Kansas' sales tax law (K.S.A. 2024 Supp. 79-3606) to add bowling centers to the list of businesses eligible for this exemption. This change directly affects bowling centers by lowering their operating costs for qualifying purchases.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption for bowling centers, reducing state tax revenue and weakening fiscal management by limiting government income.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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died · Kansas · Senate Apr 10, 2026

SB 280: Requiring the approval by a majority of electors voting at an election in order for the governing body of any taxing entity to increase its total amount of property tax to be levied by more than the annual rate of inflation.

SB 280 requires local taxing entities (like cities, counties, or school districts) to obtain majority voter approval via a special election before raising total property taxes by more than the annual inflation rate, as measured by the U.S. Bureau of Labor Statistics' consumer price index. It excludes new construction taxes from the calculation of the tax levy limit and does not apply to certain statutorily fixed mill rates. The law takes effect January 1, 2026, mandating voter consent for tax increases beyond inflation for all other property tax levies. This directly affects local governments seeking to raise revenue above inflation and property owners whose taxes could be impacted by such increases.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts local property tax increases above inflation without voter approval, limiting government spending flexibility and requiring public consent for tax hikes.90% confidence ✗ EducationOpposes EducationRestricts school district tax increases above inflation, limiting potential funding for education programs without explicit educational provisions.85% confidence ✗ HousingOpposes HousingRestricts local government ability to raise property taxes for housing funding beyond inflation, limiting resources for affordable housing initiatives and development programs.85% confidence

Sub-Topics Business Taxes Property Tax Property Taxes

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died · Kansas · Senate Apr 10, 2026

SB 32: Reducing insurance company premium tax rates and discontinuing remittance and crediting of a portion of the premium tax to the insurance department service regulation fund.

SB 32 reduces insurance company premium tax rates in Kansas and stops the practice of sending 1% of those taxes to the insurance department's service regulation fund. Instead, it requires insurance companies to pay annual assessments based on their total assets (with a $500 minimum and $25,000 maximum per company) to fund the department's regulatory activities. This directly affects all insurance companies licensed to operate in Kansas, shifting their primary funding obligation from tax remittances to these asset-based assessments. The bill amends Kansas statutes 40-112 and 40-252 to implement these changes, effective January 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces insurance company premium tax rates, shifting funding from tax revenue to assessments, decreasing state revenue from premiums while altering regulatory funding mechanism.95% confidence

Sub-Topics Business Taxes

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died · Kansas · House Apr 10, 2026

HB 2211: Providing funding for STAR bond districts to replace lost food sales tax revenue.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides state funding to replace lost food sales tax revenue for STAR districts, ensuring fiscal stability for local governments.95% confidence

Sub-Topics Business Taxes Debt & Bonds Sales Tax

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died · Kansas · House Apr 10, 2026

HB 2385: Authorizing cities and counties to propose an earnings tax for ballot question and to levy such tax if approved by the electors of a city or county, requiring resubmission of the question, if approved, to the electors every 10 years, allowing certain credits and exemptions against the tax, providing for deductions by public and private employers of the tax from employee earnings and providing that revenue from any such tax be pledged for certain purposes.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new earnings tax on nonresidents with revenue allocated to reduce property tax reliance (50% for cities), promoting fiscal responsibility and diversified revenue streams.95% confidence

Sub-Topics Business Taxes

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died · Kansas · House Apr 10, 2026

HB 2394: Establishing the property tax use value for residential real property, real property used for commercial and industrial purposes and mobile homes used for residential purposes.

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).

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes lower tax use value method, reducing property tax burden for residential/commercial properties by using lower valuation average instead of current market value.95% confidence ✓ HousingSupports HousingReduces property tax burden on residential properties, potentially increasing affordability for owners and tenants in multi-family/mobile home communities.85% confidence

Sub-Topics Business Taxes Property Tax Property Taxes

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