# Kansas HB 2231: Providing an additional personal exemption for head of household tax filers and increasing the personal exemption for certain disabled veterans for purposes of income tax, modifying the definition of household income related to increased property tax homestead refund claims, 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, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

Kansas HB 2231, Providing an additional personal exemption for head of household tax filers and increasing the personal exemption for certain disabled veterans for purposes of income tax, modifying the definition of household income related to increased property tax homestead refund claims, 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, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers., is a 2025–2026 Regular Session House bill sponsored by Committee on Taxation; status signed, last action 2025-04-24 (Approved by Governor on Thursday, April 24, 2025); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/KS-HB2231-2025-2026
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kansas HB 2231
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: Providing an additional personal exemption for head of household tax filers and increasing the personal exemption for certain disabled veterans for purposes of income tax, modifying the definition of household income related to increased property tax homestead refund claims, 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, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.
- Status: signed
- Chamber: House
- Introduced: 2025-02-04
- Last action: 2025-04-24, Approved by Governor on Thursday, April 24, 2025
- Sponsor: Committee on Taxation
- Cosponsors: 0
- Subjects: senate committee on assessment and taxation, house committee on taxation
- Touches household money: yes
- Roll calls: 8 (630 yes, 8 no in all)
- Economic provisions PRIA read: 11

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Extra tax break for head-of-household filers: benefit, medium. Starting with tax year 2024, federal head-of-household filers get an extra $2,320 Kansas personal exemption each year. This lowers income subject to Kansas tax. It is not a $2,320 payment or tax credit.
- Revenue growth triggers corporate tax cuts: benefit, medium. The law ties a normal corporate income tax rate cut to fiscal year 2028 receipts exceeding the prior year's. Officials calculate the cut and round it down to the nearest 0.1 percentage point. The Secretary of Revenue publishes the rate by October 1, 2028, for tax years beginning after December 31,…
- Property tax relief for recreational equipment: benefit, low. Beginning January 1, 2026, all watercraft are exempt from Kansas property taxes; assessments continue through December 31, 2025. For tax years beginning in 2026, exemptions also cover off-road vehicles not operated on highways and specified motorized or electric-assisted bicycles, scooters, and mob…
- Simpler approval for specific property exemptions: benefit, low. The law simplifies exemption requests under Kansas statutes 79-201g and 82a-409 not already filed with the state tax appeals board by the law's effective date. When the county appraiser recommends approval, the exemption is granted in the recommended amount without that board filing. The county cle…
- Larger tax exemption for disabled veterans: benefit, low. Starting with tax year 2025, qualifying disabled veterans get a $2,320 additional Kansas exemption, up from $2,250. Veterans must have an honorable discharge and VA certification of disability compensation at the 100% rate. The permanent disability must stem from military action, an accident, or di…
- Transition deductions for eligible public companies: benefit, low. Eligible public companies and affiliates get deductions for specified deferred-tax effects from the sales-only and financial-institution apportionment changes. Eligibility requires public-company status or inclusion in its financial statements under generally accepted accounting principles as of Ju…
- Businesses shift to sales-based Kansas taxes: mixed, medium. For tax years beginning on or after January 1, 2027, Kansas generally assigns business income using sales alone. Prior two-factor electors can use this method; corporate taxpayers cannot use Article IV of the Multistate Tax Compact instead. Nonphysical sales follow market-based rules: service deliv…
- New income rules for homeowner refunds: mixed, low. Starting with tax year 2025, homestead refund claims count all household members' Kansas adjusted gross income during their household membership. This can change who qualifies. Claimants must meet the age-65, disabled-veteran, or qualifying-surviving-spouse requirement and have lived in Kansas thro…
- Alcohol makers use three-part tax formula: mixed, low. Alcoholic liquor manufacturers selling to distributors must assign Kansas business income using property, payroll, and sales. The formula averages those three factors. This special rule can raise or lower a manufacturer's Kansas tax, depending on its operations.
- Financial institutions switch to receipts-only taxes: mixed, low. For tax years beginning on or after January 1, 2027, multistate financial institutions assign Kansas business income using receipts alone. This replaces the formula averaging receipts, property, and payroll. It applies when business activity is taxable both inside and outside Kansas. The change can…
- Utilities exclude certain related-company sales: mixed, low. Certain electric and natural gas public utilities must exclude sales made to them by their unitary business group's members. The exclusion changes their sales-factor tax calculation. It does not apply to cooperatives or utilities owned by cooperatives. The tax effect can vary; the law does not esta…

## Sponsors and cosponsors

- Sponsor: Committee on Taxation

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | House | Yea: 118 Nay: 4 | pass | 118 | 4 |   |
| 2026-04-23 | House | Yea: 40 Nay: 0 | pass | 40 | 0 |   |
| 2026-04-23 | House | Yea: 40 Nay: 0 | pass | 40 | 0 |   |
| 2026-04-23 | House | Yea: 117 Nay: 0 | pass | 117 | 0 |   |
| 2025-04-11 | House | Conference Committee Report was adopted | pass | 118 | 4 |   |
| 2025-04-10 | Senate | Conference Committee Report was adopted | pass | 40 | 0 |   |
| 2025-03-19 | Senate | Emergency Final Action - Passed as amended | pass | 40 | 0 |   |
| 2025-02-26 | House | Final Action - Passed as amended | pass | 117 | 0 |   |

## Actions (25)

- 2025-04-24: Approved by Governor on Thursday, April 24, 2025 (House)
- 2025-04-11: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (House)
- 2025-04-11: Conference Committee Report was adopted; Yea 118, Nay 4, Absent 3 (House)
- 2025-04-11: Reengrossed on Monday, April 14, 2025 (House)
- 2025-04-11: Enrolled and presented to Governor on Friday, April 18, 2025 (House)
- 2025-04-10: Conference committee report now available (Senate)
- 2025-04-10: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (Senate)
- 2025-04-10: Conference Committee Report was adopted; Yea 40, Nay 0 (Senate)
- 2025-03-20: Nonconcurred with amendments; Conference Committee requested; appointed Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer (House)
- 2025-03-20: Motion to accede adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as conferees (Senate)
- 2025-03-19: Committee of the Whole - Committee Report be adopted (Senate)
- 2025-03-19: Committee of the Whole - Be passed as amended (Senate)
- 2025-03-19: Emergency Final Action - Passed as amended; Yea 40, Nay 0 (Senate)
- 2025-03-13: Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation (Senate)
- 2025-03-10: Hearing: Monday, March 10, 2025, 9:30 AM — Room 548-S (Senate)
- 2025-03-03: Engrossed on Tuesday, February 25, 2025 (House)
- 2025-02-27: Referred to Senate Committee on Assessment and Taxation (Senate)
- 2025-02-26: Final Action - Passed as amended; Yea 117, Nay 0, Absent 8 (House)
- 2025-02-26: Received and Introduced (Senate)
- 2025-02-25: Committee of the Whole - Committee Report be adopted (House)
- 2025-02-25: Committee of the Whole - Be passed as amended (House)
- 2025-02-13: Committee Report recommending bill be passed as amended by House Committee on Taxation (House)
- 2025-02-10: Hearing: Monday, February 10, 2025, 3:30 PM — Room 346-S (House)
- 2025-02-04: Introduced (House)
- 2025-02-04: Referred to House Committee on Taxation (House)

## Bill text

- As Amended by House Committee on Taxation: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2231/hb2231_01_0000.pdf)
- As Amended by Senate Committee on Assessment and Taxation: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2231/hb2231_02_0000.pdf)
- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2231/hb2231_00_0000.pdf)
- Enrolled: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2231/hb2231_enrolled.pdf)

## Related bills

- SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and reconciling multiple amendments to certain statutes in the Kansas criminal code. (signed)
- SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage and the retail sale of higher ethanol blends of fuel, discontinuing the tax cred… (signed)
- SB 300: Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a… (signed)
- HB 2029: Reconciling multiple amendments to certain statutes. (signed)
- HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creating the crime of interference with the conduct of a religious assembly, providin… (became law)
- HB 2036: Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces. (failed)

## Sources
- [As Amended by House Committee on Taxation (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2231/hb2231_01_0000.pdf)
- [As Amended by Senate Committee on Assessment and Taxation (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2231/hb2231_02_0000.pdf)
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2231/hb2231_00_0000.pdf)
- [Enrolled (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2231/hb2231_enrolled.pdf)

## Related
- [SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and r…](https://policyrisk.com/state-bill/KS-SB430-2025-2026)
- [SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage…](https://policyrisk.com/state-bill/KS-SB82-2025-2026)
- [SB 300: Providing for the apportionment of business income by manufacturers of alcoholi…](https://policyrisk.com/state-bill/KS-SB300-2025-2026)
- [HB 2029: Reconciling multiple amendments to certain statutes.](https://policyrisk.com/state-bill/KS-HB2029-2025-2026)
- [HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creat…](https://policyrisk.com/state-bill/KS-HB2018-2025-2026)
- [HB 2036: Providing a Kansas income tax subtraction modification for certain amounts rece…](https://policyrisk.com/state-bill/KS-HB2036-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/KS-HB2231-2025-2026 (as of 2026-10-17).