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SB 74 Kansas Senate · 2025-2026 Regular Session

Providing a refundable income tax credit for expenditures for lockable gun and ammunition storage.

SB 74 would provide Kansas residents a refundable tax credit for purchasing lockable storage for guns and ammunition. For tax years 2025 through 2027, individuals could claim 25% of qualifying expenses, up to $250 per year. If the credit exceeds the taxpayer's income tax liability, the excess amount would be refunded as cash. The bill specifically applies to expenditures on storage devices (not other gun-related costs) and covers both firearms and ammunition.
Issues: ✓ Budget & TaxesSupports Budget & TaxesProvides refundable tax credit (25% up to $250/year) for gun storage, directly offering tax relief to residents, aligning with Budget & Taxes support indicators.95% confidence
Bill status died 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 23, 2025 Last action Apr 10, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

As Amended by Senate Committee on Assessment and Taxation → As Further Amended by Senate Committee · 4 edits
MODERATE
The bill was significantly expanded to repeal several other tax credits (including agritourism and swine facility improvement credits) while modifying the gun storage credit to extend its eligibility through 2028. The text also includes a large block of unrelated code regarding Individual Development Accounts, which appears to be an error in the amendment process. The effective date for the repeal of the other credits was set to January 1, 2027.
Scope change
The bill's scope expanded from a single gun storage credit to a comprehensive repeal of multiple existing tax incentives, though the inclusion of unrelated I.D.A. code complicates the scope.
TIMELINE

The gun storage credit eligibility period was extended from tax years 2025-2027 to 2025-2028.

The repeal of the agritourism and other tax credits is scheduled to take effect on January 1, 2027, rather than immediately.

SCOPE

The bill was amended to repeal unused tax credits for agritourism liability insurance, assistive technology, declared disaster capital investment, environmental compliance, owners promoting employment, and swine facility improvements.

TECHNICAL

A substantial section of text regarding Individual Development Accounts (I.D.A.s) was inserted into the bill, which appears to be unrelated to the primary purpose of repealing tax credits and may be an error.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
6
Key actions
2
Committee
4
Jan 28, 2026
Upper · Passed
Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation
upper
Jan 12, 2026
Committee
Withdrawn from Calendar, Rereferred to Senate Committee on Assessment and Taxation
upper
Feb 26, 2025
Upper · Passed
Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation
upper
Jan 24, 2025
Committee
Referred to Senate Committee on Assessment and Taxation
upper
Jan 23, 2025
Introduced
Introduced
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.