Kansas - Session 2025-2026
Title: HB2336 - Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor, the decrease in corporate income tax rates determining when sales other than tangible personal property are made in the state and excluding sales of a unitary business group of electric and natural gas public utilities.
AN ACT concerning taxation; relating to income and privilege taxes; providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor; providing for the apportionment pursuant to the three-factor test of a manufacturer who sells alcoholic liquor; requiring the use of single sales factor pursuant to the multistate tax compact; establishing deductions from income when using the single sales factor and receipts factor; providing for the decrease in corporate income tax rates; determining when sales other than tangible personal property are made in the state; excluding sales of a unitary business group of electric and natural gas public utilities; amending K.S.A. 79-1129, 79-3271, 79-3279, 79-3287 and 79-4301 and K.S.A. 2024 Supp. 79-32,110 and 79-32,113 and repealing the existing sections.
| Date | Event | Detail |
|---|---|---|
| 2025-02-07 | Introduced | Bill introduced |
| 2026-02-18 | Status | in_committee |
| 2026-02-18 | Latest Action | Hearing: Wednesday, February 25, 2026, 9:30 AM Room 548-S |
| Bill | Title | Status |
|---|---|---|
| HB 2042 | HB2042 - Requiring title agents to make their audit reports available for inspection instead of submitting such reports annually, requiring the amount of surety bonds filed with the commissioner of insurance to be $100,000, eliminating the controlled business exemption in certain counties. | enrolled |
| HB 2346 | HB2346 - Substitute for HB 2346 by Committee on Commerce, Labor and Economic Development - Establishing the Kansas sports tourism grant program administered by the secretary of commerce to provide matching grants to communities for developing and continuing sporting events, providing for funding of such grants from the state economic development initiatives fund or from the state general fund if funds are not available therefrom. | enrolled |
| HB 2466 | HB2466 - Extending the sunset for the angel investor tax credit to 2029 and providing for a minimum amount of credits for investors in qualified Kansas businesses located in counties with a population of 50,000 or fewer. | enrolled |
| HB 2596 | HB2596 - Permitting the secretary of corrections to enter into certain contracts for the production of manufactured or modular homes for a pilot program at the Hutchinson correctional facility under the prison-made goods act. | enrolled |
| SB 23 | SB23 - Requiring agents and insurers to respond to inquiries from the commissioner of insurance within 14 calendar days and authorizing certain rebate pilot programs to exceed one year in duration. | enrolled |
| SB 403 | SB403 - Providing for the pheasants forever, quail forever and delta waterfowl distinctive license plates. | enrolled |
| SB 92 | SB92 - Extending the time in which the state corporation commission shall make a final order on a transmission line siting application. | enrolled |
| HB 2647 | HB2647 - Authorizing the Kansas department of transportation to establish a statewide conduit system for fiber optic transmissions of broadband connections. | enrolled |