SB 191 limits municipal utility boards in Kansas from adding extra fees, taxes, or charges to customer bills beyond 15% of the base service cost for water, sewer, and electricity. It directly affects residential and business utility customers by capping these additional charges, which often include local taxes or administrative fees. The bill amends existing statutes to enforce this 15% cap on all "fees, taxes, payment in lieu of taxes, or other charges" beyond the core utility service fees. This policy change aims to prevent excessive billing beyond the actual cost of service, without altering how base utility rates are set.
HB 2209 expands Kansas' sales tax exemption to include domestic and sexual violence programs, not just domestic violence shelters. The bill amends the state tax code (K.S.A. 79-3606) to remove the current restriction that limited the exemption to "domestic violence shelters" and instead covers all "domestic and sexual violence programs." This means these programs can now purchase necessary items like supplies, equipment, and services without paying state sales tax. The change directly benefits organizations providing critical support services to survivors of domestic and sexual violence across Kansas.
HB 2208 creates a tax credit for Kansas taxpayers who make endowment gifts of at least $500 to qualified community foundations' permanent endowment funds. The credit equals 70% of the gift amount, with individual taxpayers capped at $100,000 annually and joint/corporate taxpayers at $200,000. Annual credit limits total $3 million for 2026, rising to $5 million by 2028, and no single foundation can receive more than 10% of the yearly total. Unused credits may be carried forward for up to five years.
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.
SB 26 would exempt specific purchases made by bowling centers in Kansas from the state's sales tax. This means bowling centers would not pay sales tax on qualifying items they buy for their operations, such as equipment or supplies. The bill amends Kansas' sales tax law (K.S.A. 2024 Supp. 79-3606) to add bowling centers to the list of businesses eligible for this exemption. This change directly affects bowling centers by lowering their operating costs for qualifying purchases.
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.