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SB 269 Kansas Senate · 2025-2026 Regular Session

Providing that future income tax and privilege tax rate decreases be contingent on exceeding revenue estimates and retaining a certain amount in the budget stabilization fund.

SB 269 ties future reductions to Kansas income and privilege tax rates to two conditions: state revenue collections must exceed inflation-adjusted targets from fiscal year 2024, and the budget stabilization fund must hold at least 15% of prior-year tax receipts. If both conditions are met, the state treasurer calculates proportional tax rate cuts (down to a 4% minimum rate for lower brackets) for the next tax year. The bill directly affects Kansas taxpayers subject to income and privilege taxes, including businesses like banks and trust companies. It modifies tax rate calculation rules in state law but does not change current rates or provide immediate tax relief.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill conditions tax rate cuts on exceeding revenue targets and maintaining 15% in stabilization fund, promoting fiscal responsibility per Budget & Taxes topic indicators.95% confidence
Bill status vetoed 4 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
Senate Passage
Mar 2025
House Passage
Mar 2025
Vetoed
Apr 2025
Introduced Feb 13, 2025 Vetoed Apr 10, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

As Amended by House Committee on Taxation → Enrolled · 6 edits
MODERATE
This bill completely replaces the previous version of SB 269. It shifts the focus from tax appeal filing fees to a new automatic tax rate reduction system. The new law mandates that income and privilege tax rates must decrease annually if revenue exceeds inflation-adjusted estimates and the budget stabilization fund is sufficiently funded. It also establishes specific floor limits for tax rates to prevent them from dropping below certain thresholds.
Scope change
The bill's scope changed entirely from a procedural amendment regarding tax appeal fees to a substantive fiscal policy amendment establishing automatic tax rate reductions and defining new revenue metrics.
SCOPE

Removed all provisions related to tax appeal filing fees, the BOTA filing fee fund, and exemptions for specific taxpayer groups.

REQUIREMENT

Added a new requirement for automatic tax rate reductions to occur annually if revenue targets are met and the budget stabilization fund is full.

Set specific minimum floor rates for income tax (4%), normal privilege tax (2.6%), and surtax (combined 2.62% or 4%) that cannot be reduced further.

DEFINITION

Added new definitions for 'Adjusted consumer price ratio' and 'Adjusted general revenue fund collections' to calculate tax reductions.

TIMELINE

Changed the effective date mechanism from a general publication date to a specific trigger date of August 15, 2025, for initiating rate reduction calculations.

FISCAL

Introduced a condition requiring the budget stabilization fund to hold at least 15% of prior year revenues before any tax rate reductions can occur.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
23
Key actions
15
Committee
11
Apr 10, 2025
Vetoed
Motion to override veto prevailed; Yea 87, Nay 37, Absent 1
lower
Apr 10, 2025
Vetoed
Motion to override veto prevailed; Yea 30, Nay 10
upper
Apr 10, 2025
Vetoed
Vetoed by Governor; Returned to Senate on Wednesday, April 9, 2025
upper
Mar 27, 2025
Upper · Passed
Conference Committee Report was adopted; Yea 30, Nay 10
upper
Mar 26, 2025
Lower · Passed
Conference committee report now available
lower
Mar 26, 2025
Lower · Passed
Conference Committee Report was adopted; Yea 84, Nay 38, Absent 3
lower
Mar 25, 2025
Upper · Passed
Conference Committee Report agree to disagree adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as second conferees
upper
Mar 25, 2025
Lower · Passed
Conference Committee Report agree to disagree adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as second conferees
lower
Mar 25, 2025
Lower · Passed
Conference committee report now available
lower
Mar 24, 2025
Lower · Passed
Motion to accede adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as conferees
lower
Mar 24, 2025
Upper · Passed
Nonconcurred with amendments; Conference Committee requested; appointed Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson
upper
Mar 19, 2025
Lower · Passed
Emergency Final Action - Passed as amended; Yea 123, Nay 0, Absent 2
lower
Mar 19, 2025
Lower · Passed
Motion to advance to Emergency Final Action adopted
lower
Mar 19, 2025
Lower · Passed
Committee of the Whole - Be passed as amended
lower
Mar 19, 2025
Lower · Passed
Committee of the Whole - Committee Report be adopted
lower
Mar 14, 2025
Lower · Passed
Committee Report recommending bill be passed as amended by House Committee on Taxation
lower
Mar 7, 2025
Committee
Referred to House Committee on Taxation
lower
Mar 7, 2025
Introduced
Received and Introduced
lower
Mar 6, 2025
Upper · Passed
Consent Calendar Passed
upper
Mar 3, 2025
Upper · Passed
Committee Report recommending bill be passed and placed on Consent Calendar by Senate Committee on Assessment and Taxation
upper
Feb 14, 2025
Committee
Referred to Senate Committee on Assessment and Taxation
upper
Feb 13, 2025
Introduced
Introduced
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.