SB 25 creates "insurance savings accounts" for Kansas residents and businesses, allowing them to save tax-advantaged funds specifically for property and casualty insurance costs. Account holders can contribute up to $6,000 annually (or $12,000 for joint filers, $25,000 for corporations) to pay insurance premiums and deductibles, with contributions excluded from taxable income. Funds withdrawn for non-eligible expenses (like general living costs) must be added back to taxable income. Accounts must be held at approved banks or credit unions, and users must maintain documentation for all eligible insurance expenses.
HB 2098 adds community theaters operated by not-for-profit corporations to Kansas' list of entities exempt from state sales tax. Specifically, it amends the sales tax code to include these theaters under the existing exemption for nonprofit organizations purchasing goods or services for their own use. This change directly affects Kansas-based community theaters run by nonprofits, allowing them to avoid paying sales tax on qualifying purchases like equipment, supplies, and services. The bill modifies Section 79-3606 of Kansas law to clarify that such theaters qualify for the same tax exemption previously available to schools, hospitals, and other nonprofits.
SB 59 creates a sales tax exemption for licensed not-for-profit animal shelters and rescue organizations operating under the Kansas pet animal act. These groups would no longer pay sales tax on purchases of personal property, services, and construction materials needed for their daily operations and facility maintenance. The exemption applies only to organizations meeting specific licensing requirements under Kansas law. This change would reduce operational costs for animal welfare groups by eliminating a sales tax burden on essential items like food, medical supplies, and building materials.
HB 2074 amends Kansas' Homestead Property Tax Refund Act to allow renters of their primary residence to qualify for the same tax refunds previously available only to homeowners. The bill explicitly includes renters in the eligibility criteria for three groups: individuals aged 55 or older, people with disabilities, and low-income households with dependent children. This change, effective for tax year 2025, updates the definition of "homestead" to cover rented properties and revises related terms in the law to reflect expanded access to the refund program.
SB 103 would allow Kansas cities and counties to propose a tax of up to 1% on nonresident workers (those who live outside the city or county but work within it). Before implementation, the tax requires voter approval via ballot measure, and must be resubmitted to voters for renewal every 10 years. Employers would be required to deduct the tax from nonresident employees' paychecks. Revenue from the tax must be used for specific purposes: for cities, at least half must help reduce property tax burdens, and for counties, at least half must help reduce property tax burdens.
SB 283 lowers Kansas individual income tax rates starting January 1, 2026, and ends multiple tax credit programs. It discontinues credits for the High Performance Incentive Program, Kansas Affordable Housing Tax Credit, and payroll tax benefits from the Promoting Employment Across Kansas Act. The bill also repeals other targeted credits, including those for environmental compliance, agritourism liability insurance, and abandoned well plugging. These changes directly affect Kansas taxpayers and businesses that previously claimed these specific tax credits.
HB 2097 creates a tax credit for Kansas landowners who manage property to support endangered species habitat. It allows credits against income tax for both property taxes paid on qualifying land and costs for habitat improvements, provided the land is designated as critical habitat by the Department of Wildlife and Parks and meets specific conservation standards. The bill requires the department to approve management plans and maintain a public website listing qualified programs. Landowners must submit annual requests by July 1 to qualify for the credit, which applies to properties enrolled in approved habitat conservation plans. The credit is limited to the taxpayer's income tax liability and cannot exceed state tax law limits.
HB 2136 expands eligibility for Kansas' tax credit scholarship program by removing the requirement that students must have previously attended a public school. It increases the tax credit amount for donations to the program and adds new limits on total credits. The bill directly affects low-income students (including those in foster care, military families, or with first-responder parents) and donors who contribute to scholarship organizations. This change allows more students to access private school scholarships through tax-credit donations, without the prior public school enrollment barrier.
HB 2082 allocates state funding for fiscal years 2025 through 2027 to various Kansas state agencies, including the Abstracters' Board of Examiners and the Board of Accountancy. It specifies exact budget amounts for these agencies - such as $25,723 for the Abstracters' Board in 2026 and $483,965 for the Board of Accountancy in 2026 - with strict spending limits on items like official hospitality. The bill also establishes approval requirements for using a special litigation reserve fund, requiring director of budget review for unanticipated expenses. This budget measure directly affects state agencies by authorizing their fiscal operations and capital projects within defined financial constraints.
HB 2113 establishes a state conservation fund in the treasury, requiring an annual $5 million transfer from the state general fund starting July 1, 2025. The fund must be used to match private water conservation investments (2:1 state-to-private ratio) and support domestic water quality sampling, with results shared with the state geological survey. It also amends water plan fund transfers, increasing annual allocations to the water technical assistance fund ($7 million) and water project grant fund ($18 million) starting in 2025. The bill directly affects Kansas conservation districts, the Department of Agriculture’s conservation division, and entities adopting new water technology in designated conservation areas.
