# Kansas HB 2336: 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. Kansas HB 2336, 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., is a 2025–2026 Regular Session House bill sponsored by Committee on Taxation; status failed, last action 2026-04-10 (Died in Senate Committee); PRIA reads it as touching household money (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/KS-HB2336-2025-2026 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Kansas HB 2336 - State: Kansas - Session: 2025–2026 Regular Session - Title: 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. - Status: failed - Chamber: House - Introduced: 2025-02-07 - Last action: 2026-04-10, Died in Senate Committee - Sponsor: Committee on Taxation - Cosponsors: 0 - Subjects: senate committee on assessment and taxation, house committee on taxation - Touches household money: yes - Roll calls: 2 (218 yes, 18 no in all) - Economic provisions PRIA read: 0 ## Summary No summary available. ## Bill overview No economic impacts identified for this bill. ## Sponsors and cosponsors - Sponsor: Committee on Taxation ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-23 | House | Yea: 109 Nay: 9 | pass | 109 | 9 | | | 2025-03-20 | House | Emergency Final Action - Passed as amended | pass | 109 | 9 | | ## Actions (16) - 2026-04-10: Died in Senate Committee (Senate) - 2026-02-25: Hearing: Wednesday, February 25, 2026, 9:30 AM — Room 548-S (Senate) - 2025-03-25: Referred to Senate Committee on Assessment and Taxation (Senate) - 2025-03-24: Received and Introduced (Senate) - 2025-03-24: Engrossed on Sunday, March 23, 2025 (House) - 2025-03-20: Committee of the Whole - Committee Report be adopted (House) - 2025-03-20: Committee of the Whole - Motion to Amend - Offered by Rep. Adam Smith (House) - 2025-03-20: Committee of the Whole - Amendment by Rep. Adam Smith was adopted (House) - 2025-03-20: Committee of the Whole - Be passed as amended (House) - 2025-03-20: Motion to advance to Emergency Final Action adopted (House) - 2025-03-20: Emergency Final Action - Passed as amended; Yea 109, Nay 9, Absent 7 (House) - 2025-03-19: Committee of the Whole - Passed over and retain a place on the calendar (House) - 2025-03-14: Committee Report recommending bill be passed as amended by House Committee on Taxation (House) - 2025-02-26: Hearing: Wednesday, February 26, 2025, 3:30 PM — Room 346-S (House) - 2025-02-07: Introduced (House) - 2025-02-07: 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_2336/hb2336_01_0000.pdf) - As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2336/hb2336_00_0000.pdf) - {As Amended by House Committee of the Whole}: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2336/hb2336_02_0000.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_2336/hb2336_01_0000.pdf) - [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2336/hb2336_00_0000.pdf) - [{As Amended by House Committee of the Whole} (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2336/hb2336_02_0000.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) - [Kansas bills](https://policyrisk.com/states/kansas/bills) - [Kansas state hub](https://policyrisk.com/states/kansas) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/KS-HB2336-2025-2026 (as of 2026-10-19).