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SB 498 Kansas Senate · 2025-2026 Regular Session

Providing income tax credits for the retail sale of higher ethanol blends of fuel and expenditures for lockable gun and ammunition storage and discontinuing income tax credits for qualified alternative-fueled motor vehicle property or fueling station expenditures, agritourism liability insurance, assistive technology contributions, declared disaster capital investment, environmental compliance, owners promoting employment across Kansas and swine facility improvement.

SB 498 creates a new income tax credit for retailers selling higher ethanol blends (like E-85) while eliminating an existing tax credit for purchasing alternative-fuel vehicles or building fueling stations. The bill amends Kansas tax law to replace previous credits for vehicle/fueling station investments with this new retail-focused credit. It directly affects fuel retailers who sell ethanol blends and removes financial incentives for businesses buying alternative-fuel vehicles or installing fueling infrastructure. The policy shift redirects tax support from vehicle/fueling station purchases toward retail ethanol sales, effective for tax years beginning after December 31, 2026.
Issues: ✓ EnergySupports EnergyCreates tax credit for retail ethanol blends (renewable fuel), directly promoting renewable energy adoption. Discontinues credits for alternative-fuel vehicles but focuses incentives on renewable fuel distribution infrastructure.92% confidence ✓ EnvironmentSupports EnvironmentCreates tax credit for ethanol blends (E-85), promoting cleaner-burning fuel over alternatives, aligning with renewable energy incentives.85% confidence ✓ TransportationSupports TransportationBill creates tax credit for ethanol fuel retailers (E-85), promoting alternative fuel use in transportation, aligning with sustainable transportation indicators while removing credits for vehicle/fueling infrastructure.85% confidence
Bill status died 3 of 5 stages cleared
Introduction
Feb 2026
Committee Review
Mar 2026
Senate Passage
Mar 2026
House Passage
Governor
Introduced Feb 6, 2026 Last action Apr 10, 2026
Maddy AI version diff · 1 comparison

What changed between versions

As Introduced → {As Amended by Senate Committee of the Whole} · 4 edits
MODERATE
The bill was amended to add a new tax credit for purchasing lockable gun and ammunition storage, effective for tax years 2026 through 2028. It also expanded the scope of the bill to repeal several other unused tax credits related to agritourism, assistive technology, and disaster relief. Additionally, the amendment restricts the existing alternative-fuel vehicle tax credit to only corporate taxpayers starting in 2013.
Scope change
The bill's scope was significantly expanded by adding a new gun storage credit and by including the repeal of multiple unrelated tax credits that were previously omitted from the text.
SCOPE

A new tax credit was added allowing a 25% credit (up to $250) for residents purchasing lockable gun and ammunition storage for tax years 2026 through 2028.

The bill now includes provisions to repeal unused tax credits for agritourism liability insurance, assistive technology contributions, declared disaster capital investment, environmental compliance, owners promoting employment across Kansas, and swine facility improvement.

ELIGIBILITY

The existing tax credit for alternative-fueled vehicles was modified to apply only to corporate taxpayers for tax years 2013 and later, removing eligibility for individual taxpayers.

TECHNICAL

The bill was amended to repeal additional specific statutes (K.S.A. 79-32,204, 79-32,222, 79-32,262, 79-32,266, and K.S.A. 2025 Supp. 32-1438) that were not explicitly listed in the original version.

Floor votes

How they voted

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

Actions timeline

Total actions
10
Key actions
5
Committee
4
Mar 11, 2026
Committee
Referred to House Committee on Taxation
lower
Mar 11, 2026
Introduced
Received and Introduced
lower
Mar 10, 2026
Upper · Passed
Emergency Final Action - Passed as amended; Yea 38, Nay 1
upper
Mar 10, 2026
Upper · Passed
Committee of the Whole - Be passed as amended
upper
Mar 10, 2026
Upper · Passed
Committee of the Whole - Amendment by Sen. Scott Hill was adopted
upper
Mar 10, 2026
Upper · Passed
Committee of the Whole - Motion to Amend - Offered by Sen. Scott Hill
upper
Feb 16, 2026
Upper · Passed
Committee Report recommending bill be passed by Senate Committee on Assessment and Taxation
upper
Feb 9, 2026
Committee
Referred to Senate Committee on Assessment and Taxation
upper
Feb 6, 2026
Introduced
Introduced
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.