HB 2210 establishes a refundable child tax credit for Kansas resident individuals with qualifying children. It provides credits ranging from $600 to $25 per child annually, based on household income (e.g., $600 for incomes under $25,000, decreasing to $25 for incomes over $350,000). The credit is refundable, meaning excess credit amounts are paid directly to taxpayers, and the state treasurer must issue annual reports tracking participation and costs. This affects low-to-moderate-income Kansas families with children who meet specific residency and relationship criteria defined in the bill.
HB 2395 creates a Kansas income tax credit for residents who adopt cats or dogs from shelters. It allows a credit of up to $250 for veterinary care, spaying/neutering, microchipping, and food in the first year of adoption, then $100 annually for subsequent years per pet. The credit applies to up to three pets per year, requires receipts and proof of spay/neuter, and limits eligibility to six years per animal. Expenses must be paid by December 1st of the tax year. This directly affects Kansas residents who adopt shelter pets and incur qualifying veterinary costs.
HB 2090 establishes the Kansas Employee Emergency Savings Account (KEESA) program, allowing eligible Kansas employers to set up employee savings accounts with automatic payroll deductions. Employers receive an income and privilege tax credit for their deposits, while employees can subtract their own contributions from taxable income. The program requires employers to make a minimum $50 initial deposit per employee, offer federally insured accounts with mobile access, provide financial literacy tools, and report participation details annually. It directly affects Kansas employers participating in the program and their employees who choose to enroll in these emergency savings accounts.
HB 2005 creates a 75% income tax credit for Kansas veterans deemed totally disabled, permanently disabled, or unemployable under federal standards (38 C.F.R. § 3.340). It directly benefits eligible veterans who pay property taxes on their primary residence, allowing them to claim a credit equal to 75% of those taxes. The credit cannot exceed the actual property taxes paid and is unavailable if the veteran already received a homestead property tax refund or senior relief credit for the same property. Any excess credit beyond income tax liability will be refunded, and the credit applies to tax years starting in 2025.
HB 2162 would exempt the labor of installing materials during building repairs from Kansas sales tax. This applies to contractors performing reconstruction, restoration, remodeling, repair, or replacement work on buildings or facilities. The bill amends tax law to remove these installation services from taxable categories, meaning property owners wouldn't pay sales tax on the labor costs for these projects. It directly affects construction businesses and building owners in Kansas.
This bill allows Kansas residents who itemize deductions on their federal tax returns to deduct 100% of their gambling losses as part of their state itemized deductions, effective for tax years beginning January 1, 2025. It directly affects Kansas taxpayers who itemize federal deductions and have documented gambling losses (e.g., from casinos, sports betting, or lotteries). The change adds gambling losses to the list of allowable itemized deductions - alongside charitable contributions, medical expenses, and property taxes - mirroring federal tax treatment under Section 165(d) of the Internal Revenue Code. This is a policy change to the state tax code, not a procedural or commemorative measure.
HB 2066 requires Kansas business entities and public employers to register with and use the federal e-Verify program to confirm the work authorization of all new employees starting July 1, 2025. The bill also prohibits employers from claiming income tax deductions for wages paid to individuals without legal authorization to work in the United States. It makes it unlawful for employers to knowingly hire, recruit, or refer unauthorized workers, with enforcement handled by county attorneys or the state attorney general. This law directly affects all businesses and public employers in Kansas that hire new staff, including those operating without a business license.
HB 2073 would exempt feminine hygiene products (such as tampons and pads) and diapers from Kansas' state sales tax. This means consumers purchasing these essential items would no longer pay the state sales tax at checkout. The bill amends Kansas' sales tax law (K.S.A. 2024 Supp. 79-3606) to add these products to the list of tax-exempt items. It directly affects all Kansas residents who buy these products, making them more affordable without changing other tax rules.
SB 39 establishes gold and silver coins and bullion as legal tender in Kansas for paying debts and taxes. It exempts transactions involving these precious metals (including sales, purchases, and exchanges) from state income tax, and allows taxpayers to subtract gains from such sales when calculating Kansas income tax. The bill directly affects Kansas residents and businesses dealing with gold or silver, by removing tax liability on these transactions (with exceptions for retirement account distributions). Key mechanisms include defining "specie" (gold/silver coins/bullion), prohibiting taxation of specie exchanges, and amending the state tax code to include a subtraction for specie sale gains. The bill does not change existing tax treatment for retirement accounts or alter the legal tender status of paper currency.
SB 281 ends Kansas' low-income family postsecondary savings program after 2027 by removing the treasurer's authority to accept new applications starting in 2028. It reduces the annual grant cap from 1,200 to 1,000 applications per year (for 2025-2027) and eliminates all future audits of withdrawals after 2027. The bill directly affects low-income Kansas families (with household income ≤200% of federal poverty level) who previously qualified for state-matched savings grants. Key changes include halting new enrollments after 2027, lowering annual grant limits, and ending the requirement for retrospective audits of withdrawals.