HB 2024 creates a tax credit for Kansas firefighters who pay out-of-pocket for cancer screenings related to their job. It provides up to $250 annually per firefighter for unreimbursed medical expenses related to detecting occupation-related cancer (like lung, prostate, or skin cancer), as defined in the bill. The credit is non-refundable but can be carried forward for up to five years if it exceeds the firefighter’s tax liability in a given year. The total credit amount across all firefighters is capped at $1.5 million annually, with potential adjustments to stay within this limit.
HB 2011 lowers the property tax rate for Kansas school districts from 20 mills to 18.5 mills for the 2023-2024 and 2024-2025 school years, and establishes a new formula to maintain revenue levels starting in 2026-2027 based on current property valuations. It directly affects residential property owners by increasing their exemption from the statewide school levy, reducing their taxable property value. The bill also requires school districts to remit all tax proceeds (except for specific bond payments) to the state school district finance fund. These changes aim to reduce local tax burdens while maintaining funding stability for public schools.
HB 2014 exempts specific personal property from Kansas property taxes, including off-road vehicles not used on highways, motorized bicycles/electric scooters, personal-use trailers under 15,000 pounds, and marine equipment (watercraft trailers, motors). It directly affects owners of these items who meet the defined criteria, such as using trailers exclusively for personal, non-income purposes. The bill amends Kansas tax codes to establish these exemptions, effective for tax years starting after December 31, 2025. Owners must still apply for the exemption through standard county tax processes.
SB 210 creates a specific sales tax exemption for the Johnson County Christmas Bureau Association, a nonprofit organization that provides holiday assistance to families in need. The bill amends Kansas tax law to exempt the association’s purchases of goods and services used exclusively for its holiday assistance programs from state sales tax. This targeted exemption applies only to the Johnson County Christmas Bureau Association and does not affect broader tax rules. The bill directly affects the association’s ability to purchase items tax-free for its charitable activities during the holiday season.
HB 2232 establishes a $1,000 annual tax credit per qualifying child for Kansas residents filing income tax returns, effective for tax year 2025. It also provides a $1,000 credit for each unborn child, allowing taxpayers to claim it in the year of birth or stillbirth (using a stillbirth certificate if applicable). The credit reduces tax liability, with any excess refunded to the taxpayer. It directly affects Kansas families with qualifying children under 18 who meet residency and relationship criteria, requiring valid Social Security numbers for all claimants.
HB 2083 creates a property tax exemption for new energy storage systems in Kansas, effective January 1, 2026. It specifically excludes these systems from the existing commercial and industrial machinery and equipment tax exemption while granting them a separate tax exemption under K.S.A. 2024 Supp. 79-266. This directly affects businesses or developers installing new energy storage systems (like battery storage for renewable energy) after the effective date. The bill ensures these systems are taxed differently than standard machinery, providing a financial incentive for new clean energy infrastructure. Systems approved before January 1, 2026, are not covered by this new exemption.
This bill would exempt community pharmacies serving medically underserved areas from paying sales tax on their business purchases. It directly affects local pharmacies in communities with limited healthcare access, including those providing services to low-income or rural residents. The key provision removes sales tax for pharmacy purchases used to serve medically underserved patients, reducing operating costs for these providers. This policy change applies specifically to pharmacies meeting the "medically underserved" criteria defined in the bill. The exemption modifies Kansas' existing tax code to include these pharmacies under the sales tax exemption list.
SB 107 would remove sales tax from period products, diapers, and incontinence products purchased by consumers in Kansas. This tax exemption directly affects all Kansas residents who buy these essential hygiene items, making them more affordable. The bill amends Kansas tax law (K.S.A. 2024 Supp. 79-3606) to add these products to the list of exempt items, similar to how other necessities like certain food items are treated. The change would take effect upon the bill's passage, reducing the cost for buyers at retail stores.
SB 87 expands Kansas' tax credit program for low-income student scholarships by removing the requirement that students must have previously attended a public school. It increases the tax credit rate for donors from 70% to 75% for tax years starting in 2023, while maintaining an annual scholarship cap of $8,000 per student. The bill directly affects low-income students (including those in foster care, military families, or with parents in emergency services) and scholarship organizations by broadening eligibility and making contributions more valuable for donors. Key mechanisms include eliminating prior public school enrollment as a requirement and raising the credit rate to encourage greater private funding for educational scholarships.
HB 2078 creates a 75% income tax credit for Kansas taxpayers who contribute to eligible child care providers or nonprofit intermediaries, with a maximum credit of $200,000 per taxpayer annually. Contributions must be verified by the state, used exclusively for child care purposes (like facility upgrades, staff training, or quality improvements for children under 12), and cannot be for direct child care services or benefit the taxpayer financially. The total credit pool is capped at $20 million yearly, and providers must issue a verification form within 60 days to claim the credit. Taxpayers cannot claim credits for contributions made to providers where they or family members have financial control.
