Disqualifying from the carbon dioxide capture and sequestration property tax exemption and the income tax accelerated depreciation deduction if machinery and equipment are used to inject animal manure into the ground.

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.