Taxation

KS - Representative Adam Smith (R)

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Chair

KS - Representative Les Mason (R)

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Vice Chair

KS - Representative Jim Gartner (D)

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Ranking Minority Member

KS - Representative John Alcala (D)

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Member

KS - Representative Francis Awerkamp (R)

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Member

KS - Representative Nathan Butler (R)

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Member

KS - Representative Brian Bergkamp (R)

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Member

KS - Representative Doug Blex (R)

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Member

KS - Representative Stephanie Sawyer Clayton (D)

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Member

KS - Representative Ken Corbet (R)

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Member

KS - Representative Dan Osman (D)

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Member

KS - Representative John Eplee (R)

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Member

KS - Representative Henry Helgerson (D)

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Member

KS - Representative Titus (R)

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Member

KS - Representative Ron Bryce (R)

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Member

KS - Representative Tom Kessler (R)

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Member

KS - Representative Samantha Poetter Parshall (R)

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Member

KS - Representative Richard Proehl (R)

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Member

KS - Representative Clarke Sanders (R)

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Member

KS - Representative Jerry Stogsdill (D)

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Member

KS - Representative Carl Turner (R)

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Member

KS - Representative Barb Wasinger (R)

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Member

KS - Representative Laura Williams (D)

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Member

KS - HB2130 Providing a tax lid exception for transportation construction projects.

KS - HB2186 Allowing single sales factor apportionment of business income for certain taxpayers.

KS - HB2185 Enacting the Kansas taxpayer protection act, requiring the signature and tax identification number of paid tax return preparers on income tax returns and authorizing actions to enjoin paid tax return preparers from engaging in certain conduct.

KS - HB2225 Requiring marketplace facilitators to collect and remit sales and compensating use tax and providing nexus for certain retailers that make sales in Kansas.

KS - HB2230 Imposing sales tax on digital property and subscription services.

KS - HB2423 Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.

KS - HB2428 Increasing rates of tax of cigarettes and tobacco products, establishing the cigarette and tobacco products cessation fund and providing for adjusted sales tax rate for food and food ingredients.

KS - SB50 Requiring marketplace facilitators to collect and remit sales, compensating use and transient guest taxes and prepaid wireless 911 fees, removing clickthrough nexus provisions, providing for addition and subtraction modifications for the treatment of global intangible low-taxed income, business interest, capital contributions, FDIC premiums and business meals, expanding the expense deduction for income taxpayers and calculating the deduction amount, providing the ability to elect to itemize f...

KS - HB2484 Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit.

KS - HB2440 Creating a property tax exemption for retired and disabled veterans.

KS - HB2441 Providing for the award of compensation by a governmental entity commandeering or using property under the Kansas emergency management act.

KS - HB2464 Providing a sales tax exemption for purchases to reconstruct, repair or replace certain fencing damaged or destroyed by wildfires.

KS - SB318 House Substitute for SB 318 by Committee on Taxation – Providing a sales tax exemption for purchases to reconstruct, repair or replace certain fencing damaged or destroyed by natural disasters.

KS - HB2618 Establishing a five-year property tax exemption for city, county and township property used for business incubator purposes in counties with a population of 40,000 or less.

KS - HB2616 Reducing the rate of sales and compensating use taxes on sales of food and food ingredients.

KS - HB2727 Increasing the income limit for the income tax subtraction modification for social security income.

KS - HB2728 Establishing a tax credit for contributions to a nonprofit organization for the purpose of installing qualified accessibility modification projects.

KS - HB2726 Imposing sales tax on vehicles purchased for rental or lease.

KS - HB2729 Establishing a property tax exemption for 50% of the first $200,000 in assessed value of homesteads of individuals 65 years of age and older and establishing the property tax refund fund.

KS - SCR1619 Urging the adoption of the conclusions and recommendations of the 2021 Special Committee on Taxation regarding the fiscal future of Kansas.

KS - HB2003 Providing for county treasurers to establish a payment plan for the payment of delinquent or nondelinquent taxes.

KS - HB2023 Changing to an eight-year simple average when determining values of agricultural land for purposes of property taxation.

KS - SB13 Establishing notice and public hearing requirements prior to approval by a governing body to exceed its revenue neutral rate for property tax purposes and discontinuing the city and county tax lid, prohibiting valuation increase of real property solely as the result of normal repair, replacement or maintenance of existing structure, establishing a payment plan for the payment of delinquent or nondelinquent property taxes and establishing the taxpayer notification costs fund.

KS - HB2357 Establishing the property tax relief act and providing expiration of the selective assistance for effective relief credit and the homestead property tax refund.

KS - HB2358 Providing a sales tax exemption for nonprofit integrated community care organizations.

KS - HB2091 Providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.

KS - HB2099 Permitting taxpayers to attend BOTA hearings by use of audio or video electronic communication.

KS - HB2105 Establishing tax withholding requirements when certain employees work in multiple states.

KS - HB2123 Establishing the Kansas legal tender act and providing for an income tax modification for sales of specie legal tender.

KS - HB2265 Providing a sales tax exemption for required textbooks and authorizing a local sales tax on required textbooks.

KS - HB2317 Providing a tax credit for expenditures for placing a qualified alternative-fuel fueling station into service.

KS - HB2273 Providing a sales tax exemption for active aging publishing, inc.

KS - HB2173 Requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions.

KS - HB2394 Increasing the amount of the research and development tax credit, expanding eligibility beyond corporate taxpayers and permitting transfer of the credit.

KS - HB2395 Requiring marketplace facilitators to collect and remit sales and compensating use taxes, transient guest taxes and prepaid wireless 911 fees and providing nexus for certain retailers that make sales in Kansas.

KS - SB21 Approving election for sales tax authority for Cherokee county.

KS - HB2197 Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.

KS - SB47 Enacting the Kansas taxpayer protection act requiring the signature and tax identification number of paid tax return preparers on income tax returns and authorizing actions to enjoin paid tax return preparers from engaging in certain conduct, exempting compensation attributable as a result of identity fraud, extending the dates when corporate returns are required to be filed, providing conformity with the federal return due date for returns other than corporate returns, providing a temporary ...

KS - SB22 Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals, payment protection program loans and expenses, social security benefits and amounts received from employer-sponsored retirement plans, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return, exemp...

KS - HB2303 Adjusting the credit and income amounts for the income tax credit for purchases of food in this state.

KS - HB2304 Increasing income tax credit for expenditures to make a principal dwelling accessible to persons with a disability.

KS - HB2314 Increasing the sales tax collection threshold for certain retailers and the required time frame for payment of tax and then discontinuing the pre-payment of such tax.

KS - HB2418 Establishing an additional quarterly option for time of payment of property taxes for certain persons 65 years of age and older.

KS - HB2070 Allowing certain private not-for-profit postsecondary educational institutions to recoup credit card fees by permitting a surcharge for credit card transactions in the same manner as municipal universities, community colleges, technical colleges and vocational educational schools.

KS - HB2420 Requiring prior year tax information to be included on the classification and appraised valuation notice.

KS - HB2421 Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals and payment protection program loans and expenses; expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount; allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return; and exempting from income compensation attributable to unemployment insurance ID fraud.

KS - HB2485 Providing for a sales tax exemption for sales made by student organizations that contract with schools.

KS - SB23 Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.

KS - SB71 Establishing income tax and privilege tax credits for contributions to the Eisenhower foundation.

KS - SB72 Requiring appraisal courses for county appraisers and members of the state board of tax appeals to be courses approved by the Kansas real estate appraisal board.

KS - SB119 Changing time to request full and complete opinion from the state board tax appeals, requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party, prohibiting valuation increases of certain property in appeals, establishing the burden of proof of judicial review in district court, extending the time a board member may continue to serve after such member's term expires, authorizing an appointment by the governor of a member pro tempore unde...

KS - SB147 Defining and providing a sales tax exemption for nonprofit integrated community care organizations and providing a sales tax exemption for friends of hospice of Jefferson county.

KS - HB2239 Providing tax credits for graduates of aerospace and aviation-related educational programs and employers of program graduates, school and classroom supplies purchased by teachers, contributions to community colleges and technical colleges, qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees and expanding eligibility, amount and transferability of the research and development tax credit, providing homestead property tax refunds...

KS - HB2432 Adjusting the rate of sales and compensating use tax on food and food ingredients and implementing additional formulaic adjustments to tax rate.

KS - HCR5016 Proposing a constitutional amendment to authorize the legislature to provide for the classification and taxation of all-terrain vehicles.

KS - HB2437 Creating a state tax credit for family caregivers of disabled veterans.

KS - HB2438 Allowing disabled veterans to receive a property tax exemption for up to two motor vehicles.

KS - HB2482 Discontinuing the sales tax exemption for vehicles purchased for rental or lease.

KS - HB2445 Providing for a property tax exemption for health clubs.

KS - HB2446 Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, business meals and payment protection program loans and expenses, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, exempting from income compensation attributable to unemployment insurance identity fraud, requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales mad...

KS - HB2452 Sourcing sales of motor vehicles to location of vehicle registration for sales and compensating use tax purposes.

KS - HB2749 Enacting the Kansas film production industry act, providing a tax credit and a sales tax exemption to incentivize film, video and digital production in Kansas and establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas.

KS - HB2499 Providing for a refund of sales and compensating use taxes paid on sales of property used in video, internet access and telecommunications services.

KS - HB2316 Senate Substitute for HB 2316 by Committee on Assessment and Taxation - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and providing for the levying of such tax by cities, counties and Washburn university of Topeka, authorizing cities and counties to exempt sales of such utilities from such city or county taxes, providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing and exempting certain purchases and sa...

KS - HB2506 Including certain uses of recreational off-highway vehicles as farm machinery and equipment for purposes of exemption from property taxation.

KS - HB2500 Providing sales tax authority for Wilson county.

KS - HB2315 Providing a tax credit for contributions to technical colleges.

KS - HB2328 Providing income tax credits for aerospace and aviation program graduates and their employers.

KS - HB2461 Providing for sales tax exemption for hygiene products.

KS - HB2104 Senate Substitute for HB 2104 by Committee on Assessment and Taxation - Extending certain budget due dates for schools and notice and hearing requirements when exceeding the revenue neutral rate for property tax purposes, changing time to request full and complete opinion from the state board tax appeals, requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party, prohibiting valuation increases of certain property in appeals, requiring ...

KS - HB2493 Establishing certain requirements for property classified for residential purposes and land devoted to agricultural use.

KS - HB2494 Providing for sales tax exemption for DCCCA, inc.

KS - HB2558 Providing a Kansas income tax subtraction modification for contributions to the board of pharmacy as a donation, gift or bequest supporting the prescription monitoring program.

KS - HB2569 Establishing a new income tax credit for renovation of 50-year-old and older structures and amending the existing income tax credit for historic structures.

KS - HB2572 Computing income tax rates through the use of formulas.

KS - HB2571 Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 180 days.

KS - HB2682 Validating the election held on November 2, 2021, to approve a retailers' sales tax levy by the city of Latham.

KS - HB2684 Providing a sales tax exemption for area agencies on aging.

KS - HB2683 Providing a sales tax exemption for purchases by crisis pregnancy centers.

KS - HB2711 Reducing the rate of sales and compensating use taxes on all sales and further reducing the rate on sales of food and food ingredients and making the food sales income tax credit refundable.

KS - HB2724 Excluding the required 20 mills for school districts from the notice and public hearing requirements to exceed the revenue neutral rate for property tax purposes.

KS - HB2735 Providing three years of income tax incentives to new businesses, requiring the secretary of administration to submit a report to the legislature concerning contracts awarded to new businesses and establishing the office of entrepreneurship within the department of commerce.

KS - SB403 Providing sales tax authority for Wilson county.

KS - HB2738 Discontinuing an Atchison County countywide retailers' sales tax and allowing counties to decide whether to apportion revenue between the county and cities located in the county.

KS - HB2739 Providing a sales tax exemption for friends of the mentally ill foundation, inc.

KS - HB2747 Adding other programming for approved research and education programs of the Johnson county education research triangle.

KS - HB2117 Providing for adjusted income tax rates and sales tax treatment for food and food ingredients and feminine hygiene products.

KS - HB2352 Providing a sales tax exemption for sales of farm products sold at farmers' markets.

KS - SB70 Making exemption permanent for certain cash rebates on sales or leases of new motor vehicles and excluding discounts and coupons from the sales or selling price for sales tax purposes.

KS - HB2141 Increasing the Kansas standard deduction for income tax purposes.

KS - HB2142 Providing for reimbursement of property taxes from county government for business shutdown or capacity limitation caused by the county.

KS - HB2272 Delaying distribution of certain property taxes paid under protest and requiring certain information on protested or exempt property taxes to be provided to local taxing jurisdictions.

KS - HB2148 Providing a sales tax exemption for purchases by gage park memorial, inc.

KS - HB2266 Allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return.

KS - HB2413 Providing a sales tax exemption for friends of hospice of Jefferson county.

KS - HB2414 Eliminating the reduction of child day care assistance tax credit in subsequent years and limitations on eligible corporations and providing a credit for employer payments to organizations for child day care services access.

KS - SB49 House Substitute for SB 49 by Committee on Taxation - Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.

KS - HB2313 Senate Substitute for HB 2313 by Committee on Assessment and Taxation - Providing for reimbursement of property taxes for certain business shutdowns or restrictions, allowing Kansas national guard and reservist members who are in good standing to receive a property tax exemption for up to two motor vehicles, authorizing continuation of the statewide levy for schools and the exemption of a portion of residential property from such levy, authorizing appointment by the governor of a member pro t...

KS - SB98 House Substitute for SB 98 by Committee on Financial Institutions and Rural Development - Enacting the technology-enabled fiduciary financial institution act, providing requirements, fiduciary powers, duties, functions and limitations for such financial institutions and the administration thereof by the state bank commissioner and creating an income and privilege tax credit for certain qualified distributions from technology-enabled fiduciary financial institutions.

KS - HB2467 Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces.

KS - HB2106 Decreasing the state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit.

KS - HB2143 Extending the date that the sales tax exemption for certain cash rebates on sales or leases of new motor vehicles for sales tax purposes would apply, increasing the sales tax collection thresholds for payment by retailers, modifying the exemption for construction materials for certain educational institutions, defining nonprofit integrated community care organizations and providing a sales tax exemption therefor and providing a sales tax exemption for friends of hospice of Jefferson county.

KS - HB2487 Providing a 0% state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties, providing for an exemption from sales and use taxes for sales of farm products sold at farmers' markets, and discontinuing the nonrefundable food sales tax credit.

KS - SB327 Excluding separately stated delivery charges from the sales or selling price for sales tax purposes.

KS - HB2709 Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.

KS - HB2719 Providing that the telecommunications machinery and equipment property tax exemption includes inventory and work-in-progress machinery and equipment.

KS - HB2720 Reducing the rate of sales and compensating use taxes on sales of food.

KS - HB2721 Providing a sales tax exemption for sales of over-the-counter drugs.

KS - HB2718 Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

KS - HB2732 Enacting the Gage park improvement authority act providing for the creation of a Gage park improvement authority and a Gage park improvement authority sales tax within Shawnee county to be administered by the authority for the purpose of supporting Gage park, the Topeka zoo and the Kansas children's discovery center.

KS - SB282 Providing income tax credits for aerospace and aviation program graduates and their employers and a credit for school and classroom supplies purchased by teachers, enacting the Kansas affordable housing tax credit act and the Kansas housing investor tax credit act, providing homestead property tax refunds to certain persons based on the increase in property tax over the base year property tax amount and increasing the extent of the property tax exemption for residential property from the stat...

KS - SB326 Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees.