Budget & Taxes

died · Kansas · Senate Apr 10, 2026

SB 179: Establishing a child income tax credit.

SB 179 establishes a refundable child tax credit in Kansas for tax years 2025 and beyond. It provides credits ranging from $25 to $600 per qualifying child (under age 6) based on the taxpayer's adjusted gross income, with higher income levels receiving smaller credits. The credit reduces tax liability, and any excess is refunded to the taxpayer. It directly affects Kansas resident parents or guardians with children under 6 who meet residency and relationship criteria outlined in the bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes refundable child tax credit reducing liability for lower/middle income families, providing direct tax relief per income-based tiers.95% confidence

Sub-Topics Tax Credits

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died · Kansas · House Apr 10, 2026

HB 2394: Establishing the property tax use value for residential real property, real property used for commercial and industrial purposes and mobile homes used for residential purposes.

HB 2394 establishes a new "tax use value" method for calculating property taxes in Kansas. It affects residential properties (including multi-family and mobile home communities), commercial/industrial properties, and mobile homes used for residential purposes. The bill requires these properties to be taxed based on the lower of either their current fair market value or an average of their fair market values over the previous 1-6 years (with a 50% threshold for new renovations), starting in 2026. This change modifies how property values are determined for tax assessment, but does not alter the existing tax rates (e.g., 11.5% for residential properties).

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes lower tax use value method, reducing property tax burden for residential/commercial properties by using lower valuation average instead of current market value.95% confidence ✓ HousingSupports HousingReduces property tax burden on residential properties, potentially increasing affordability for owners and tenants in multi-family/mobile home communities.85% confidence

Sub-Topics Business Taxes Property Tax Property Taxes

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signed · Kansas · Senate Apr 10, 2026

SB 51: House Substitute for SB 51 by Committee on Legislative Modernization - Authorizing the chief information security officer to receive audit reports, updating statutes related to services provided by the chief information technology officer and authorizing the office of information technology services to provide certain services to political subdivisions and hospitals.

SB 51 provides a sales tax exemption in Kansas for qualified data center construction, equipment, and eligible labor costs, targeting firms committing to a minimum $250 million investment and creating 20 new Kansas-based jobs within two years of operations. The exemption covers construction/remodeling of data centers, data center equipment (like servers and cooling systems), and installation/maintenance labor, but excludes electricity costs. To qualify, companies must register with the state, submit an application, and sign an agreement with the Commerce Secretary outlining investment and job creation commitments. Failure to meet these requirements may result in repayment of tax exemptions or termination of the benefit.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted sales tax exemption for data centers, offering tax relief to incentivize investment and job creation, directly impacting taxation policy.95% confidence ✓ TechnologySupports TechnologyProvides sales tax exemption to incentivize data center construction and equipment investment, directly advancing technology infrastructure development in Kansas.95% confidence

Sub-Topics Audits & Accountability Sales Tax Tax Incentives Cybersecurity

died · Kansas · House Apr 10, 2026

HB 2318: Providing that future income and privilege tax rate decreases be contingent on exceeding tax receipt revenues.

HB 2318 ties future Kansas income and privilege tax rate cuts to specific revenue targets. It requires that actual tax collections from the previous fiscal year exceed an inflation-adjusted base year revenue amount (set at $10.0 billion for 2024) AND that the budget stabilization fund holds at least 20% of the prior year's tax revenue. If both conditions are met, tax rates must be reduced proportionally across income brackets, with a floor of 4.5% for the lowest income tax rate. This directly affects all Kansas individual and business taxpayers by linking tax rate changes to state revenue performance rather than automatic reductions. The bill modifies tax calculation rules to enforce these rate limits and ensure reductions occur only when revenue targets are surpassed.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires revenue targets before tax cuts, promoting fiscal responsibility and preventing premature reductions in tax rates.95% confidence

Sub-Topics Business Taxes Income Tax State Budget

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died · Kansas · Senate Apr 10, 2026

SB 259: Providing that future personal and corporate income tax rate and privilege tax rate decreases be contingent on exceeding tax receipt revenues.

SB 259 requires that future personal and corporate income tax rate decreases in Kansas can only occur if actual state tax revenues exceed an inflation-adjusted baseline revenue target set for fiscal year 2024 ($10.004 billion). The bill establishes a process where, each August 15, the state budget director compares the previous year's actual tax collections to revenues adjusted for inflation; only if collections exceed this target will tax rates be reduced. Tax rate reductions must first lower the lowest income tax bracket (starting at 3.1% for 2018-2023) until it reaches 4.5%, then reduce higher brackets and surtaxes until the combined rate equals 4.5%. This bill directly affects all Kansas taxpayers who pay state income tax by tying future rate cuts to specific revenue performance.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires tax rate cuts only if revenues exceed target, promoting fiscal responsibility by preventing premature tax reductions without sufficient revenue.90% confidence

Sub-Topics Business Taxes Income Tax Revenue

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died · Kansas · House Apr 10, 2026

HB 2013: Discontinuing the imposition of sales tax on certain cable services.

HB 2013 removes the sales tax on cable, community antennae, and television services in Kansas. It amends the state tax code (K.S.A. 79-3603) to exclude these services from the standard 6.5% retail sales tax, effective January 1, 2023. This change directly affects cable and TV service providers and their customers, who will no longer pay state sales tax on these services. The bill modifies existing tax provisions to clarify that these services are not subject to the general sales tax levied on telecommunications and other taxable services.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves 6.5% sales tax on cable services, providing direct tax relief per bill's explicit language.95% confidence

Sub-Topics Sales Tax

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died · Kansas · House Apr 10, 2026

HB 2387: Extending the number of years of availability of the income tax credit for contributions to friends of cedar crest association and the Eisenhower foundation.

HB 2387 extends the deadline for Kansas taxpayers to claim an income tax credit for contributions to the Friends of Cedar Crest Association and the Eisenhower Foundation. The bill amends Kansas tax law to change the expiration date from December 31, 2026, to December 31, 2036, allowing contributions made during this extended period to qualify for a 50% credit. Taxpayers can claim up to $25,000 (individuals) or $50,000 (corporations/financial institutions) annually, with a total annual limit of $350,000 across all taxpayers. This change directly affects Kansas residents and businesses making qualifying donations to these two nonprofits before 2037.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax credit for charitable contributions, providing tax relief and incentivizing donations to nonprofits, aligning with fiscal support for charitable giving.95% confidence

Sub-Topics Tax Credits

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died · Kansas · House Apr 10, 2026

HB 2406: Providing tax exemption eligibility for telecommunication, railroad, commercial and industrial machinery and equipment that is currently ineligible for tax exemption due to such equipment being acquired or transported into this state on or before June 30, 2006.

HB 2406 expands tax exemption eligibility in Kansas for commercial and industrial machinery and equipment that was previously ineligible because it was acquired or transported into the state on or before June 30, 2006. The bill amends property tax law to allow tax exemptions for such equipment if acquired or transported after that date for business expansion or new business creation. It specifically targets equipment classified under Kansas property tax rules (subclass 5 of class 2) but excludes electric generation facilities using renewable energy. This change directly affects Kansas businesses that acquired machinery before 2006 but now qualify for exemption under the updated rules.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill expands tax exemptions for businesses, reducing state tax revenue by making previously ineligible equipment eligible for tax relief.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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died · Kansas · Senate Apr 10, 2026

SB 209: Providing a sales tax exemption for sales of firearms, firearm accessories, ammunition, firearm safes and firearm safety devices.

SB 209 adds a sales tax exemption for firearms, firearm accessories, ammunition, firearm safes, and firearm safety devices in Kansas. This change directly affects buyers and sellers of these items, removing the state sales tax from such purchases. The bill amends Kansas tax code (K.S.A. 2024 Supp. 79-3606) to include these specific products in the existing list of tax-exempt items. The policy change simplifies transactions by eliminating the tax burden on these regulated products at the point of sale.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill removes sales tax on firearms, reducing state revenue and weakening budget through tax exemption.90% confidence

Sub-Topics Sales Tax Tax Incentives

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signed · Kansas · Senate Apr 10, 2025

SB 117: Expanding the property tax exemption for Strother field airport property.

SB 117 expands the existing property tax exemption for Strother Field Airport property in Kansas. It exempts all airport property owned prior to 1992 - including land used for aviation operations, commerce, or revenue generation - as depicted on the federally approved airport layout plan. This change ensures the Strother Field Airport Commission remains tax-exempt on all such property for current and future years. The bill also cancels unpaid property taxes for pre-1992 years but does not require refunds for amounts already paid.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands property tax exemption for airport, providing tax relief per bill's explicit language on tax exemption for specific property.90% confidence

Sub-Topics Tax Incentives