SB 148 (Kansas, 2025) amends the state sales tax code to exclude the service of installing or applying materials (like windows, flooring, or fixtures) from sales tax when those materials are used for rebuilding, restoring, remodeling, renovating, repairing, or replacing a building. This directly affects contractors and businesses performing construction, renovation, or repair work on buildings, as they will no longer charge the standard 6.5% sales tax on their labor for these specific services. The bill modifies K.S.A. 2024 Supp. 79-3603 to clarify that only the *labor service* of installation is exempt, not the sale of the materials themselves. The change applies to all building projects, including residential and commercial properties.
SB 151 requires Kansas' Secretary of Health and Environment to request a federal waiver from the Centers for Medicare & Medicaid Services (CMS) by July 1, 2025, to end participation in four specific Medicaid services under the KanCare demonstration program. These services include expanded behavioral health care, residential/substance use disorder treatment, continuous eligibility for parents, and extended coverage for youth transitioning out of children's health insurance (CHIP). If CMS grants the waiver, Kansas must immediately stop funding these services; if denied, the state must reapply annually. The bill directly affects Kansas Medicaid beneficiaries currently receiving these services through the KanCare program.
HB 2101 prohibits Kansas cities and counties from creating or funding guaranteed income programs using local tax revenue. It specifically bans any program providing regular cash payments to individuals without work requirements (unless required by federal law), and invalidates any such programs adopted before July 1, 2025. The bill defines a "guaranteed income program" as one not mandated by federal law that offers unconditional cash support. This law directly affects local governments by restricting their ability to implement such financial assistance initiatives without state legislative approval.
SB 161 requires Kansas state agencies to get explicit legislative approval before seeking or implementing any federal waiver that would expand public assistance eligibility (like Medicaid) or increase state costs. It directly affects state agencies managing programs such as Medicaid, preventing them from making these changes without a specific law passed by the legislature. The bill takes effect July 1, 2025, and does not apply to waivers already in place before that date. This creates a formal legislative checkpoint for significant federal program changes impacting state budgets and service access.
HB 2240 requires Kansas state agencies to obtain legislative approval before seeking or implementing any Medicaid waiver or program change that would expand coverage to new individuals or increase state costs. This applies specifically to federal waivers under Section 1115 or 1915 of the Social Security Act, affecting programs like Medicaid. The law takes effect July 1, 2025, and mandates that agencies must get an explicit legislative act approving such changes before moving forward. It does not apply to waivers already in place before that date.
SB 267 modifies Kansas sales tax law to create two specific exemptions: one for certain services purchased by communication service providers (like telecom companies), and another for purchases made by the Kansas Fairgrounds Foundation. It also adjusts the definition of "alcoholic beverages" to include drinks containing 0.5% or more alcohol by volume (previously listed as 0.05% in the text). These changes amend sections of the Kansas Retailers' Sales Tax Act (K.S.A. 79-3602 and 79-3606) to clarify tax treatment for these entities and products. The bill directly affects communication service businesses and the Kansas Fairgrounds Foundation by exempting their eligible purchases from state sales tax.
HB 2051 requires Kansas legislative approval before any federal designation of a national heritage area or national historic trail can affect Kansas land or property. It prohibits state funding for such designations unless specifically approved by the Kansas legislature through a concurrent resolution. The bill specifically blocks state agencies from using state funds to match federal money for these areas without legislative consent and prevents state-owned land, water, or facilities from being included in federal designations without approval. This directly affects state property management and funding decisions related to federally designated heritage areas or trails within Kansas.
HB 2156 creates an income tax credit for Kansas taxpayers with dependent children not enrolled in public school. It provides $8,000 per child for enrollment in accredited private schools (or working toward accreditation) and $4,000 for nonaccredited private schools. The credit is capped at $125 million for 2025, with annual adjustments based on prior-year usage, and prioritizes previous recipients if demand exceeds funding. Taxpayers must provide children's Social Security numbers, cannot claim the credit if children receive low-income scholarships, and may receive refunds for excess credit over tax liability.
HB 2233 disqualifies property and equipment from Kansas' carbon capture tax benefits if used to inject animal manure into the ground. Specifically, it removes the property tax exemption and income tax depreciation deduction for machinery or equipment that injects manure, even if the same equipment was originally intended for carbon capture. This applies to businesses claiming these tax breaks under Kansas statutes 79-233 (property tax) and 79-32,256 (income tax). The bill directly affects agricultural operations or businesses repurposing carbon capture infrastructure for manure injection. It does not restrict manure injection practices but eliminates the associated tax incentives.
HB 2165 repeals Kansas law requiring executive branch agencies (those reporting to the governor) to use specific budget tracking systems. It eliminates three existing requirements: a program service inventory, an integrated budget fiscal process, and a performance-based budgeting system. This bill removes these procedural mandates from state law but does not create new policies or affect agency funding. The change applies directly to state agencies that report to the governor, streamlining their budget processes by removing these administrative steps. The bill is procedural in nature, focusing solely on repealing existing budget requirements.
