SB 217 increases the property tax exemption for residential homeowners in Kansas. It raises the exempt value from $75,000 to $125,000 of a home's appraised value for the statewide school levy. This means homeowners pay property tax only on the value exceeding $125,000, reducing their tax burden. The change applies to all taxable years starting in 2024 and beyond.
SB 52 creates tax incentives to attract film, video, and digital media productions to Kansas. It provides an income tax credit and sales tax exemption for productions spending at least $50,000 in the state, requiring at least 10% of crew to be Kansas residents and excluding news, local ads, or non-commercial projects. The Secretary of Commerce administers the program, verifying eligibility and issuing annual reports to the legislature. This directly affects producers of eligible content like feature films, TV series, and video games meeting the spending and residency criteria.
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 2163 creates a Kansas income tax credit for licensed nursing home administrators, registered nurses, and registered dietitians who provide unpaid, one-on-one training and supervision to healthcare students in adult care homes or medical facilities. The credit equals $250 for every 40 hours of mentoring completed, with no annual limit on the credit amount. To claim the credit, preceptors must verify hours through their educational institution and confirm they received no compensation for the same training from their employer. This policy directly affects licensed healthcare professionals in Kansas who mentor students seeking careers in nursing, dietary management, or nursing home administration.
HB 2308 creates tax incentives to attract businesses in aviation, aircraft assembly, electric/hydrogen vehicle manufacturing, and related industries to Kansas. It directly affects companies that commit to creating at least 250 new jobs and meeting specific capital investment thresholds. Key provisions include a refundable tax credit for qualifying investments, retention of a portion of payroll taxes, reimbursement for employee training costs, and a sales tax exemption for construction and equipment. These benefits replace standard tax obligations for eligible projects meeting the job and investment requirements.
HB 2233 disqualifies property and equipment from Kansas' carbon capture tax benefits if used to inject animal manure into the ground. Specifically, it removes the property tax exemption and income tax depreciation deduction for machinery or equipment that injects manure, even if the same equipment was originally intended for carbon capture. This applies to businesses claiming these tax breaks under Kansas statutes 79-233 (property tax) and 79-32,256 (income tax). The bill directly affects agricultural operations or businesses repurposing carbon capture infrastructure for manure injection. It does not restrict manure injection practices but eliminates the associated tax incentives.
HB 2209 expands Kansas' sales tax exemption to include domestic and sexual violence programs, not just domestic violence shelters. The bill amends the state tax code (K.S.A. 79-3606) to remove the current restriction that limited the exemption to "domestic violence shelters" and instead covers all "domestic and sexual violence programs." This means these programs can now purchase necessary items like supplies, equipment, and services without paying state sales tax. The change directly benefits organizations providing critical support services to survivors of domestic and sexual violence across Kansas.
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.
SB 210 creates a specific sales tax exemption for the Johnson County Christmas Bureau Association, a nonprofit organization that provides holiday assistance to families in need. The bill amends Kansas tax law to exempt the association’s purchases of goods and services used exclusively for its holiday assistance programs from state sales tax. This targeted exemption applies only to the Johnson County Christmas Bureau Association and does not affect broader tax rules. The bill directly affects the association’s ability to purchase items tax-free for its charitable activities during the holiday season.
HB 2083 creates a property tax exemption for new energy storage systems in Kansas, effective January 1, 2026. It specifically excludes these systems from the existing commercial and industrial machinery and equipment tax exemption while granting them a separate tax exemption under K.S.A. 2024 Supp. 79-266. This directly affects businesses or developers installing new energy storage systems (like battery storage for renewable energy) after the effective date. The bill ensures these systems are taxed differently than standard machinery, providing a financial incentive for new clean energy infrastructure. Systems approved before January 1, 2026, are not covered by this new exemption.
