This bill would exempt community pharmacies serving medically underserved areas from paying sales tax on their business purchases. It directly affects local pharmacies in communities with limited healthcare access, including those providing services to low-income or rural residents. The key provision removes sales tax for pharmacy purchases used to serve medically underserved patients, reducing operating costs for these providers. This policy change applies specifically to pharmacies meeting the "medically underserved" criteria defined in the bill. The exemption modifies Kansas' existing tax code to include these pharmacies under the sales tax exemption list.
SB 107 would remove sales tax from period products, diapers, and incontinence products purchased by consumers in Kansas. This tax exemption directly affects all Kansas residents who buy these essential hygiene items, making them more affordable. The bill amends Kansas tax law (K.S.A. 2024 Supp. 79-3606) to add these products to the list of exempt items, similar to how other necessities like certain food items are treated. The change would take effect upon the bill's passage, reducing the cost for buyers at retail stores.
HB 2133 exempts one motor vehicle from property tax for Kansas firefighters who hold a valid firefighter license plate (as defined under K.S.A. 8-1,155). The exemption applies to the vehicle owned by a firefighter who possesses this license plate at the time of registration application. Firefighters who have already paid property tax on such a vehicle can apply for a refund within one year of the bill's effective date (January 1, 2026). This amendment to Kansas property tax law (K.S.A. 79-5107) specifically targets firefighters with approved license plates, providing direct tax relief for their personal vehicle.
HB 2077 exempts licensed Kansas animal shelters and rescue organizations (under the Kansas Pet Animal Act) from paying sales tax on purchases of necessary items like food, medical supplies, and construction materials. It amends Kansas' sales tax law (K.S.A. 2024 Supp. 79-3606) to add these organizations to the list of exempt entities, covering both direct purchases and construction services. The exemption applies to tangible personal property, services, and construction materials used for shelter operations and facility improvements. This policy change directly lowers operating costs for qualifying not-for-profit animal welfare organizations in Kansas.
HB 2005 creates a 75% income tax credit for Kansas veterans deemed totally disabled, permanently disabled, or unemployable under federal standards (38 C.F.R. § 3.340). It directly benefits eligible veterans who pay property taxes on their primary residence, allowing them to claim a credit equal to 75% of those taxes. The credit cannot exceed the actual property taxes paid and is unavailable if the veteran already received a homestead property tax refund or senior relief credit for the same property. Any excess credit beyond income tax liability will be refunded, and the credit applies to tax years starting in 2025.
HB 2073 would exempt feminine hygiene products (such as tampons and pads) and diapers from Kansas' state sales tax. This means consumers purchasing these essential items would no longer pay the state sales tax at checkout. The bill amends Kansas' sales tax law (K.S.A. 2024 Supp. 79-3606) to add these products to the list of tax-exempt items. It directly affects all Kansas residents who buy these products, making them more affordable without changing other tax rules.
SB 51 provides a sales tax exemption in Kansas for qualified data center construction, equipment, and eligible labor costs, targeting firms committing to a minimum $250 million investment and creating 20 new Kansas-based jobs within two years of operations. The exemption covers construction/remodeling of data centers, data center equipment (like servers and cooling systems), and installation/maintenance labor, but excludes electricity costs. To qualify, companies must register with the state, submit an application, and sign an agreement with the Commerce Secretary outlining investment and job creation commitments. Failure to meet these requirements may result in repayment of tax exemptions or termination of the benefit.
HB 2406 expands tax exemption eligibility in Kansas for commercial and industrial machinery and equipment that was previously ineligible because it was acquired or transported into the state on or before June 30, 2006. The bill amends property tax law to allow tax exemptions for such equipment if acquired or transported after that date for business expansion or new business creation. It specifically targets equipment classified under Kansas property tax rules (subclass 5 of class 2) but excludes electric generation facilities using renewable energy. This change directly affects Kansas businesses that acquired machinery before 2006 but now qualify for exemption under the updated rules.
SB 209 adds a sales tax exemption for firearms, firearm accessories, ammunition, firearm safes, and firearm safety devices in Kansas. This change directly affects buyers and sellers of these items, removing the state sales tax from such purchases. The bill amends Kansas tax code (K.S.A. 2024 Supp. 79-3606) to include these specific products in the existing list of tax-exempt items. The policy change simplifies transactions by eliminating the tax burden on these regulated products at the point of sale.
SB 117 expands the existing property tax exemption for Strother Field Airport property in Kansas. It exempts all airport property owned prior to 1992 - including land used for aviation operations, commerce, or revenue generation - as depicted on the federally approved airport layout plan. This change ensures the Strother Field Airport Commission remains tax-exempt on all such property for current and future years. The bill also cancels unpaid property taxes for pre-1992 years but does not require refunds for amounts already paid.
