Kansas would join a federal tax credit program allowing individual taxpayers to deduct contributions to scholarship organizations supporting low-income students. The bill increases the tax credit percentage from 70% to 75% for contributions made after 2022 and raises the state's annual credit limit from $10 million to $20 million (with a potential maximum of $30 million). If credits claimed approach 75% of the annual limit, the cap automatically increases for the next year. This directly affects Kansas residents who donate to qualifying scholarship organizations, providing a larger tax incentive for such contributions.
HB 2432 imposes a tax on large Kansas employers (those averaging 500+ employees annually) equal to the value of certain federal benefits their employees receive. These benefits include SNAP food assistance, school meals, housing subsidies, and Medicaid coverage. The bill also prohibits employers from asking job applicants about whether they receive these benefits. Employers must pay this tax to the state, with all revenue going directly to the state general fund. The law targets employers who benefit from federal support programs for their workers.
HB 2570 creates a sales tax exemption for purchases made directly by O'Connell Children's Shelter, Inc., a nonprofit organization serving children. The bill amends Kansas' sales tax code to explicitly include this specific shelter among entities exempt from sales tax on tangible personal property and services used for their operations. This change directly affects O'Connell Children's Shelter by eliminating sales tax on qualifying purchases they make for their programs. The policy change is administrative, adding the shelter to existing tax exemption categories without altering broader tax law.
SB 309 increases the property tax exemption for residential homes in Kansas from $75,000 to $150,000 of a home's appraised value, reducing the tax burden from the statewide school levy. This change directly affects Kansas homeowners whose properties are valued at or above $150,000, as it exempts the first $150,000 of their home's value from school property taxes. The bill amends existing tax law to apply this higher exemption starting in 2026 for all future taxable years. The change is limited to school levy taxes and does not affect other property tax obligations.
SB 319 would allow owners of qualifying residential or commercial/industrial property to receive a property tax rebate if they sell the property for less than 97% of its county appraised value during a qualifying sale (an arm's-length transaction in an open market). The rebate equals the excess property tax paid compared to what would have been due at full appraised value, covering the sale year and up to four prior years. To qualify, properties must remain in the same use, condition, and classification as at the valuation date, and owners must apply by December 20 of the year after the sale. The bill takes effect for sales on or after July 1, 2026.
SB 224 creates a Kansas income tax credit for licensed nursing home administrators, registered nurses, and registered dietitians who provide unpaid mentoring to healthcare students. For every 40 hours of mentoring provided to students training to become healthcare professionals, the preceptor earns a $250 tax credit against their state income tax. To qualify, the mentoring must be uncompensated, and the preceptor must verify hours through their educational institution. This credit applies only to Kansas-licensed professionals working with Kansas postsecondary institutions and does not exceed the taxpayer’s annual income tax liability.
HB 2098 adds community theaters operated by not-for-profit corporations to Kansas' list of entities exempt from state sales tax. Specifically, it amends the sales tax code to include these theaters under the existing exemption for nonprofit organizations purchasing goods or services for their own use. This change directly affects Kansas-based community theaters run by nonprofits, allowing them to avoid paying sales tax on qualifying purchases like equipment, supplies, and services. The bill modifies Section 79-3606 of Kansas law to clarify that such theaters qualify for the same tax exemption previously available to schools, hospitals, and other nonprofits.
SB 59 creates a sales tax exemption for licensed not-for-profit animal shelters and rescue organizations operating under the Kansas pet animal act. These groups would no longer pay sales tax on purchases of personal property, services, and construction materials needed for their daily operations and facility maintenance. The exemption applies only to organizations meeting specific licensing requirements under Kansas law. This change would reduce operational costs for animal welfare groups by eliminating a sales tax burden on essential items like food, medical supplies, and building materials.
HB 2278 increases the property tax exemption for residential property owners in Kansas. Starting in 2026, the exemption rises from $75,000 to $110,000 of a home's appraised value, reducing the taxable amount for eligible homeowners. Beginning in 2027, the exemption amount will adjust annually based on the 10-year average change in statewide residential property values (capped at zero if values decline). This bill directly affects Kansas homeowners with residential properties, lowering their school property tax burden under the statewide school levy.
HB 2038 creates tax incentives to attract film, video, and digital media productions to Kansas. It provides an income tax credit and sales tax exemption for productions meeting specific criteria, including $50,000 in qualified expenses and intended for commercial distribution (excluding news, local ads, or obscene content). The program, administered by the Secretary of Commerce, requires productions to be "Kansas-based" (with a physical presence for six months) and approved through a formal application process. The Secretary must report annually to the legislature on the program's implementation and impact.
