SB 90 creates a property tax exemption for the first $100,000 of value on owner-occupied homes in Kansas, affecting homeowners with homes valued under $350,000 (adjusted annually for inflation starting in 2027). Local governments can propose ballot questions to voters to opt out of this exemption for their area - requiring a two-thirds vote for full exemption removal or a majority vote for a 50% reduction. The exemption does not apply to taxes from existing bonds or certain specific levies. This policy directly impacts eligible homeowners and gives local communities annual voting power over local tax rates.
HB 2361 abolishes Kansas's existing nursing scholarship program and replaces it with the "Kansas healthcare service scholarship program." The new program expands eligibility to include part-time students and adds allied health and health science programs to the list of qualifying educational paths, beyond the previous nursing-only focus. It transfers funds from the state general fund to support these expanded scholarship opportunities and amends multiple statutes to reflect the program's updated scope and structure. This change directly affects students pursuing healthcare education at eligible Kansas institutions, including community colleges, universities, and accredited programs.
SB 7 increases the maximum bond limits Kansas townships can issue based on their population size. Townships with under 5,000 residents can now issue bonds up to 1% of their property value, those with 5,000-10,000 residents up to 5%, and larger townships (over 10,000 residents) up to 10% - replacing previous fixed limits. It also specifically raises the bond limit for fire department improvements. This bill directly affects all Kansas townships seeking to fund infrastructure projects through bond financing.
HB 2058 increases the income threshold for Kansas seniors to qualify for the Selective Assistance for Effective Senior Relief (SAFESR) tax credit. It raises the limit from the previous 120% of the federal poverty level to $28,000 in household income for tax years 2025 and beyond, with future annual increases tied to the federal cost-of-living adjustment. The credit allows eligible seniors aged 65+ who own their primary residence to claim 75% of their property taxes paid, up to the credit limit. This directly affects low-income senior homeowners who meet the new income requirement, replacing the prior eligibility standard. The bill amends Kansas tax law to implement this change, effective January 2025.
HB 2163 creates a Kansas income tax credit for licensed nursing home administrators, registered nurses, and registered dietitians who provide unpaid, one-on-one training and supervision to healthcare students in adult care homes or medical facilities. The credit equals $250 for every 40 hours of mentoring completed, with no annual limit on the credit amount. To claim the credit, preceptors must verify hours through their educational institution and confirm they received no compensation for the same training from their employer. This policy directly affects licensed healthcare professionals in Kansas who mentor students seeking careers in nursing, dietary management, or nursing home administration.
SB 75 creates an income tax credit for Kansas taxpayers with dependent children enrolled in private schools instead of public school. It provides $8,000 per child for accredited private schools or $4,000 for non-accredited private schools, directly affecting families choosing private education. The credit is capped at $125 million for 2025, with annual adjustments based on prior year usage, and prioritizes taxpayers who received the credit previously. Taxpayers must provide Social Security numbers for children and cannot claim the credit if their child received a scholarship under another program. Excess credit amounts are refunded if they exceed tax liability.
HB 2308 creates tax incentives to attract businesses in aviation, aircraft assembly, electric/hydrogen vehicle manufacturing, and related industries to Kansas. It directly affects companies that commit to creating at least 250 new jobs and meeting specific capital investment thresholds. Key provisions include a refundable tax credit for qualifying investments, retention of a portion of payroll taxes, reimbursement for employee training costs, and a sales tax exemption for construction and equipment. These benefits replace standard tax obligations for eligible projects meeting the job and investment requirements.
HB 2233 disqualifies property and equipment from Kansas' carbon capture tax benefits if used to inject animal manure into the ground. Specifically, it removes the property tax exemption and income tax depreciation deduction for machinery or equipment that injects manure, even if the same equipment was originally intended for carbon capture. This applies to businesses claiming these tax breaks under Kansas statutes 79-233 (property tax) and 79-32,256 (income tax). The bill directly affects agricultural operations or businesses repurposing carbon capture infrastructure for manure injection. It does not restrict manure injection practices but eliminates the associated tax incentives.
HB 2165 repeals Kansas law requiring executive branch agencies (those reporting to the governor) to use specific budget tracking systems. It eliminates three existing requirements: a program service inventory, an integrated budget fiscal process, and a performance-based budgeting system. This bill removes these procedural mandates from state law but does not create new policies or affect agency funding. The change applies directly to state agencies that report to the governor, streamlining their budget processes by removing these administrative steps. The bill is procedural in nature, focusing solely on repealing existing budget requirements.
SB 152 creates a new property tax appeal process for residential and commercial property owners in Kansas with valuations under $1 million who haven't already appealed to the state board of tax appeals. Taxpayers can request an informal hearing before their county commissioners within 30 days of receiving a valuation notice, and the commissioners must issue a decision within 30 days of the hearing. If the county disagrees with the valuation, they must either reduce the property's appraised value by at least 15% or agree to purchase the property for 90% of that appraised value within 30 days of a written offer from the owner. The county must complete any purchase within 90 days if they accept the offer.
