Housing (Affordable Housing)

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.

HB 2119 discontinues Kansas' state tax credit for affordable housing projects that also receive the federal 4% low-income housing tax credit, effective July 1, 2025. This bill ends new allocations of the credit after June 30, 2025, but allows existing allocations made before that date to continue through their full credit period. Developers of qualifying affordable housing projects that received credit allocations prior to July 1, 2025, can still use those credits until their allocated term ends. The law specifically targets projects already receiving federal 4% tax credits, not general affordable housing developments.