HB 2059 allows Kansas taxpayers to subtract payments made to health care sharing ministries from their state adjusted gross income. This change directly affects Kansas residents who are members of these ministries and pay for medical expenses through them. The bill amends Kansas tax code to add a new subtraction provision (replacing the existing section) for these payments, similar to how other health-related expenses are treated. This provides a tax benefit by reducing taxable income for qualifying individuals in Kansas.
HB 2080 allows Kansas homeowners aged 65 or older who live in their homes as their primary residence to freeze their property tax bill at the "base year" amount. The base year is either the year they turn 65 or 2025 for those already older when the bill takes effect. To qualify, applicants must submit a form to their county treasurer by April 1 each year, and taxes cannot exceed this locked-in amount in future years. This applies only to primary residences (homestead property) and takes effect for taxable years after December 31, 2025.
HB 2154 replaces the existing tax on each rental transaction (an excise tax) with a property tax on rental vehicles themselves, affecting car rental companies that own 250 or more vehicles. These companies must register their vehicles with the state, display a special permanent license plate marked as a rental fleet, and pay an annual registration fee (up to $1 per vehicle) instead of the previous tax. The bill discontinues the excise tax on vehicle rentals and establishes this new property tax system under existing vehicle tax statutes. Peer-to-peer vehicle sharing platforms, like Turo, are explicitly excluded from this tax under the bill's definitions.
SB 181 limits annual spending growth from Kansas' state general fund by setting a yearly cap based on inflation (CPI) and population changes. It requires the state treasurer to certify this cap each year by September 1, using the previous year's total expenditures multiplied by the Midwest CPI plus population growth percentage. The bill mandates that all legislative budget measures and the governor's proposed budget for the next fiscal year must not exceed this certified cap. This directly affects the legislature when drafting budget bills, the governor when submitting budget reports, and the state treasurer's certification process under amended K.S.A. 75-3721.
SB 123 requires the state to reimburse Kansas school districts $0.40 per reduced-price meal served starting in the 2025-2026 school year, replacing a previous 6-cent rate. It directly prohibits local school boards from charging students for these meals, ensuring no out-of-pocket costs for eligible families. The bill also bans using state funds for meals labeled as "identifiable imported meats." This policy change affects all Kansas public schools participating in federally approved reduced-price meal programs and shifts funding responsibility from local fees to state general funds.
HB 2189 would amend Kansas tax law to allow property owners to subtract compensation received from the sale or government seizure (eminent domain) of their property from their state income tax calculation. This change directly affects Kansas residents and businesses who have property taken for public projects like roads, schools, or infrastructure. The bill adds a new subtraction to the calculation of Kansas adjusted gross income, reducing taxable income for these property owners. This adjustment provides a specific tax relief for the unique financial impact of eminent domain proceedings without altering broader tax rates.
HB 2336 changes how Kansas taxes business income. Starting in 2028, most businesses will use a single sales factor (based on where sales occur) to determine taxable income, replacing the current method that used sales, property, and payroll. Businesses can choose this single sales factor for 2025-2027, and financial institutions will use the sales factor for apportionment. The bill also automatically lowers corporate tax rates each year if tax receipts exceed the prior year's amount, with the reduction calculated and applied. Additionally, it excludes sales by electric and gas utility groups from certain tax rules.
SB 277 exempts certain qualified tips from Kansas state income tax by adding a new subtraction to the calculation of Kansas adjusted gross income. This directly affects service industry workers, such as restaurant servers and bartenders, who earn tips meeting the bill's specific qualifications. The bill amends K.S.A. 2024 Supp. 79-32,117 to exclude these qualified tips from taxable income, reducing the tax burden for eligible earners. The exemption applies only to tips defined as "qualified" under the bill, not all tips received.
HB 2036 modifies Kansas income tax law to allow residents who serve in the armed forces to exclude certain military compensation from their taxable income. Specifically, it adds a subtraction provision for amounts received as compensation for military service, directly affecting Kansas residents serving in the armed forces. The bill amends Kansas tax code to exclude this compensation when calculating "Kansas adjusted gross income," reducing the taxable income for qualifying military members. This change means eligible service members will pay less state income tax on their military pay, without altering federal tax treatment. The provision applies to compensation received for active duty, including pay for training or service-related duties.
HB 2138 allows Kansas school districts to impose an annual property tax of up to two mills (0.2% of a property's taxable value) to fund school building safety, security, and compliance with the Americans with Disabilities Act. School districts must adopt a resolution for the tax, and if 10% of qualified voters petition against it within 40 days, a public vote may be held. The state will include this tax in its capital outlay aid calculation, meaning school districts receive matching state funds for these projects. This bill amends Kansas law to create a dedicated funding mechanism for school infrastructure improvements.