Providing for the apportionment of business income by a manufacturer of alcoholic liquor by the single sales factor.

HB 2442 changes how alcohol manufacturers in Kansas calculate their state income tax. It allows these manufacturers to use a simplified "single sales factor" method - where their tax liability is based solely on sales within Kansas - instead of the standard three-factor method (which considers property, payroll, and sales). This change directly affects alcohol manufacturers by potentially lowering their taxable income in Kansas, as it removes the need to factor in property and payroll costs. The bill amends Kansas tax law to add this option for qualifying alcohol manufacturers, making the tax calculation simpler for them.