Budget & Taxes (Tax Credits)

died · Kansas · Senate Apr 10, 2026

SB 429: Extending the sunset for the angel investor tax credit to 2031.

SB 429 extends Kansas' angel investor tax credit program, allowing investors to claim up to 50% of their cash investment in qualified Kansas businesses as a tax credit, until 2031 instead of 2026. The bill directly affects individual investors and business owners who invest in eligible Kansas startups, with annual limits capping credits at $100,000 per business and $350,000 per investor per year. Key provisions include increasing the annual credit cap from $7.5 million in 2025 to $8 million for 2026 and all subsequent years through 2031, while maintaining the 50% credit rate and carry-forward rules for unused credits. The extension ensures continued tax incentives for early-stage business investments across Kansas without altering the existing credit structure.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExtends tax credit for wealthy angel investors, reducing state revenue through targeted tax break, aligning with 'creates tax breaks primarily for wealthy' indicator.90% confidence

Sub-Topics Tax Credits

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died · Kansas · Senate Apr 10, 2026

SB 402: Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.

SB 402 modifies Kansas homestead property tax refund and SAFESR tax credit rules to better support seniors and homeowners. It establishes a fixed household income threshold ($25,380 for 2026+) for SAFESR eligibility instead of using federal poverty levels, prevents loss of eligibility if a homestead's appraised value later exceeds $350,000 after qualifying, and adds an exception for claimants forced to live away from their homestead due to health or hardship. The bill also standardizes the refund claim process by requiring a single form for all homestead tax refund claims. This directly affects Kansas residents aged 65+ who own and occupy their primary residence and qualify for these tax benefits.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax credit rules to provide stable property tax relief for seniors/homeowners by fixing income threshold and preventing benefit loss due to property value changes.95% confidence ✓ HousingSupports HousingBill establishes fixed income threshold for SAFESR eligibility and prevents loss of tax benefits if home value exceeds $350k, directly supporting homeowners' stability and affordability through property tax relief.90% confidence

Sub-Topics Property Tax Tax Credits Property Taxes

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died · Kansas · House Apr 10, 2026

HB 2469: Expanding the income tax credit for qualified railroad track maintenance expenditures to allow credits against certain premium taxes, privilege fees and privilege taxes and allowing the transfer of unused credits to any individual or entity subject to such taxes.

HB 2469 expands a tax credit for railroad track maintenance in Kansas, allowing eligible businesses to apply the credit against income tax, premium taxes, or privilege fees - not just income tax as before. It directly affects class II/III railroads and rail siding owners (eligible taxpayers), as well as their customers (e.g., businesses using short-line rail) and vendors (e.g., maintenance service providers). Unused credits can be transferred to other businesses paying those specific taxes within five years, with a cap of $5,000 per mile of track or $5,000 per rail siding annually, and a total annual limit of $8.72 million. The bill changes how these credits are applied and shared, making them more flexible for qualifying rail-related businesses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit for rail maintenance, allowing credits against multiple taxes (premium/privilege fees), reducing business tax burden - direct tax relief policy.90% confidence ✓ TransportationSupports TransportationExpands tax credits for railroad track maintenance, directly incentivizing investment in rail infrastructure - a core transportation component.95% confidence

Sub-Topics Business Taxes Income Tax Tax Credits Rail

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died · Kansas · Senate Apr 10, 2026

SB 378: Providing a one-time, nonrefundable vehicle registration property tax credit for eligible vehicles.

SB 378 would provide a one-time $250 property tax credit against vehicle registration fees for eligible vehicles during Kansas' fiscal year 2027 (July 2026-June 2027). It directly affects owners of buses, motorcycles, passenger vehicles, RVs, trailers, and trucks that pay property tax on these vehicles under Kansas law. The credit applies when registering or renewing a vehicle but is nonrefundable if it exceeds the tax owed. Funds for the credit would come from the state’s budget stabilization fund, administered by the Department of Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides $250 property tax credit reducing vehicle registration fees, offering direct tax relief without increasing state spending, aligning with tax relief support indicators.95% confidence

Sub-Topics Property Tax Tax Credits

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signed · Kansas · House Apr 9, 2026

HB 2464: Extending the number of years that tax credits may be issued or earned for contributions to graduates of aerospace and aviation-related educational programs and employers of program graduates, the tax credits for contributions to the Eisenhower foundation and friends of cedar crest association and the sunset for the angel investor tax credit and providing for a minimum amount of such credits for investments in counties with a population of 50,000 or fewer.

HB 2464 extends the deadline for claiming tax credits related to aerospace and aviation education programs in Kansas. It directly affects graduates of these programs and employers who hire them, allowing new credits to be issued or earned until December 31, 2036 - previously ending in 2026. The bill amends Kansas tax law (K.S.A. 79-32,295) to change the expiration date for these credits and repeals the prior deadline provision. This policy change provides continued financial incentives for employers and educational institutions in the aerospace and aviation sectors.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax credits for aerospace/aviation programs by delaying expiration until 2036, maintaining fiscal incentives through continued tax relief under amended tax law.95% confidence

Sub-Topics Tax Credits

vetoed · Kansas · House Apr 10, 2026

HB 2468: Electing to participate in the federal tax credit for individual contributions to scholarship granting organizations and increasing the aggregate tax credit limit on the tax credit for low income students scholarship program.

Kansas would join a federal tax credit program allowing individual taxpayers to deduct contributions to scholarship organizations supporting low-income students. The bill increases the tax credit percentage from 70% to 75% for contributions made after 2022 and raises the state's annual credit limit from $10 million to $20 million (with a potential maximum of $30 million). If credits claimed approach 75% of the annual limit, the cap automatically increases for the next year. This directly affects Kansas residents who donate to qualifying scholarship organizations, providing a larger tax incentive for such contributions.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit percentage (70%→75%) and annual limit ($10M→$20M) for low-income student scholarships, directly advancing tax relief and funding allocation within state budget/fiscal management.95% confidence ✓ EducationSupports EducationIncreases tax credit limits for low-income student scholarships, expanding educational access and funding through state tax incentives.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives School Choice Student Financial Aid

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died · Kansas · Senate Apr 10, 2026

SB 386: Electing to participate in the federal tax credit for individual contributions to scholarship granting organizations and increasing the aggregate tax credit limit on the tax credit for low income students scholarship program.

SB 386 allows Kansas taxpayers to claim a state tax credit for donations to scholarship-granting organizations that serve low-income students. It increases the credit rate from 70% to 75% of contributions for tax years after 2022 and raises the annual spending cap from $10 million to $20 million (with a potential maximum of $30 million). The bill also establishes a mechanism to automatically increase the cap by 25% if 75% of the current cap is reached in a given year. This directly affects donors - such as businesses, banks, and individuals - who contribute to eligible scholarship organizations in Kansas.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit rate (70%→75%) and spending cap ($10M→$20M) for low-income student scholarships, providing tax relief while expanding state-funded education support.95% confidence ✓ EducationSupports EducationIncreases tax credit for donations to scholarship programs serving low-income K-12 students, expanding educational access and funding through higher contribution limits and caps.95% confidence

Sub-Topics Business Taxes Government Spending Tax Credits School Choice Student Financial Aid

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died · Kansas · House Apr 10, 2026

HB 2235: Updating provisions of the technology-enabled fiduciary financial institutions (TEFFI) act by making the act part of the state banking code, adjusting and providing certain definitions, reducing the TEFFI charter application fee, authorizing the issuance of certificates and trust certificates, providing for the supervision of TEFFIs by the state bank commissioner and including Kansas nonprofit corporations as qualified charities for the TEFFI income tax credit.

HB 2235 integrates the Technology-Enabled Fiduciary Financial Institutions (TEFFI) Act into Kansas’ state banking code, directly affecting TEFFIs - digital financial institutions managing alternative assets like private equity funds. Key changes include reducing TEFFI charter application fees, requiring reports to the state bank commissioner, allowing digital certificates for asset ownership, and expanding the TEFFI income tax credit to include Kansas nonprofit corporations as qualified charities. The bill clarifies definitions for terms like "alternative asset custody account" and specifies that TEFFIs will be supervised by the state bank commissioner. These provisions aim to modernize regulatory oversight while streamlining operations for TEFFIs and supporting charitable giving through tax incentives.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands TEFFI income tax credit to include Kansas nonprofits and reduces TEFFI charter fees, providing tax relief and reducing regulatory costs for financial institutions.90% confidence ✓ TechnologySupports TechnologyIntegrates TEFFI into banking code, reduces fees, enables digital certificates for asset ownership, and expands tax credits for tech-enabled financial services.85% confidence

Sub-Topics Income Tax Tax Credits

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died · Kansas · House Apr 10, 2026

HB 2097: Providing for approval by the department of wildlife and parks for qualified program or management plans to qualify for the nongame and endangered species habitat credit.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit against income tax for landowners managing endangered species habitat, providing direct fiscal relief and aligning with tax relief indicators.90% confidence ✓ EnvironmentSupports EnvironmentBill creates tax credits for landowners managing critical habitat for endangered species, directly incentivizing conservation and habitat protection under department oversight.95% confidence

Sub-Topics Tax Credits Conservation Wildlife

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died · Kansas · House Apr 10, 2026

HB 2156: Establishing the education opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children who are not enrolled in public school.

HB 2156 creates an income tax credit for Kansas taxpayers with dependent children not enrolled in public school. It provides $8,000 per child for enrollment in accredited private schools (or working toward accreditation) and $4,000 for nonaccredited private schools. The credit is capped at $125 million for 2025, with annual adjustments based on prior-year usage, and prioritizes previous recipients if demand exceeds funding. Taxpayers must provide children's Social Security numbers, cannot claim the credit if children receive low-income scholarships, and may receive refunds for excess credit over tax liability.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill provides tax credits for private school enrollment, reducing state tax revenue that could fund public education, effectively defunding public schools through tax policy.85% confidence ✓ EducationSupports EducationProvides tax credits for private school enrollment, expanding educational access options beyond public schools through direct funding support.95% confidence

Sub-Topics Tax Credits School Choice

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