KansasHB 24642025–2026 Regular SessionHouseWALLET

Extending the number of years that tax credits may be issued or earned for contributions to graduates of aerospace and aviation-related educational programs and employers of program graduates, the tax credits for contributions to the Eisenhower foundation and friends of cedar crest association and the sunset for the angel investor tax credit and providing for a minimum amount of such credits for investments in counties with a population of 50,000 or fewer.

Sponsored By: Committee on Commerce, Labor and Economic Development

Signed by Governor

senate committee on assessment and taxationhouse committee on commerce

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Longer tax breaks for designated donations

Kansas extends donation credits for the Eisenhower Foundation and Friends of Cedar Crest Association to tax years starting in 2021–2030. Each credit equals 50% of qualifying donations against Kansas income or applicable privilege tax. Each program caps annual credits at $25,000 for eligible resident individuals and $50,000 for corporations and financial institutions. Each program also has a separate statewide limit of $350,000 per fiscal year. Credits cannot exceed the tax bill remaining after other credits; unused amounts cannot be refunded or carried forward.

Longer investor tax breaks with fees

Kansas extends angel investor credits through 2031 for cash investments in qualified securities of qualified Kansas businesses. Investors can receive up to 50% of their investment against Kansas income or privilege tax. Annual limits are $100,000 for investments in one business and $350,000 per investor. Statewide limits are $6.5 million for 2023, $7 million for 2024, $7.5 million for 2025, and $8 million yearly for 2026–2031. Unissued credits can carry forward for issuance through 2031. Starting in 2027, at least 25% is reserved for businesses in counties with 50,000 people or fewer. That reserve depends on enough requests arriving by October 1; it does not guarantee an investor a credit. Investors can use credits in the investment year and carry unused amounts forward until used, but cannot receive refunds. Owners of eligible investing entities claim credits based on their ownership shares. Investors with no current or reasonably expected tax liability can transfer up to half their credit once, to an individual. Transferred credits remain nonrefundable and subject to program caps and state documentation rules. Businesses, investors, or credit recipients pay administrative fees under a state fee schedule.

Sponsors & Cosponsors

Sponsor

  • Committee on Commerce, Labor and Economic Development

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 502 • No: 146

House vote • 4/23/2026

Yea: 81 Nay: 39

Yes: 81 • No: 39

House vote • 4/23/2026

Yea: 98 Nay: 26

Yes: 98 • No: 26

House vote • 4/23/2026

Yea: 33 Nay: 7

Yes: 33 • No: 7

House vote • 4/23/2026

Yea: 39 Nay: 1

Yes: 39 • No: 1

House vote • 3/26/2026

Conference Committee Report was adopted

Yes: 98 • No: 26 • Other: 1

Senate vote • 3/25/2026

Conference Committee Report was adopted

Yes: 33 • No: 7

Senate vote • 3/19/2026

Final Action - Passed as amended

Yes: 39 • No: 1

House vote • 2/4/2026

Final Action - Passed

Yes: 81 • No: 39

Actions Timeline

  1. Enrolled and presented to Governor on Friday, April 3, 2026

    4/9/2026House
  2. Approved by Governor on Thursday, April 9, 2026

    4/9/2026House
  3. Conference Committee Report was adopted; Yea 98, Nay 26

    3/26/2026House
  4. Engrossed on Thursday, March 26, 2026

    3/26/2026House
  5. Conference committee report now available

    3/25/2026Senate
  6. Conference Committee Report was adopted; Yea 33, Nay 7

    3/25/2026Senate
  7. Motion to accede adopted; Sen. Larry Alley, Sen. Stephen Owens and Sen. Oletha Faust Goudeau appointed as conferees

    3/24/2026Senate
  8. Nonconcurred with amendments; Conference Committee requested; appointed Rep. Sean Tarwater, Rep. Jill Ward and Rep. Stephanie Sawyer Clayton

    3/23/2026House
  9. Final Action - Passed as amended; Yea 39, Nay 1

    3/19/2026Senate
  10. Committee of the Whole - Committee Report be adopted

    3/18/2026Senate
  11. Committee of the Whole - Motion to Amend - Offered by Sen. Scott Hill

    3/18/2026Senate
  12. Committee of the Whole - Amendment by Sen. Scott Hill was adopted

    3/18/2026Senate
  13. Committee of the Whole - Be passed as further amended

    3/18/2026Senate
  14. Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation

    3/16/2026Senate
  15. Hearing: Thursday, February 26, 2026, 9:30 AM — Room 548-S

    2/26/2026Senate
  16. Referred to Senate Committee on Assessment and Taxation

    2/5/2026Senate
  17. Final Action - Passed; Yea 81, Nay 39, Absent 5

    2/4/2026House
  18. Received and Introduced

    2/4/2026Senate
  19. Committee of the Whole - Be passed

    2/3/2026House
  20. Committee Report recommending bill be passed by House Committee on Commerce, Labor and Economic Development

    1/30/2026House
  21. Hearing: Tuesday, January 27, 2026, 1:30 PM — Room 346-S

    1/27/2026House
  22. Introduced

    1/15/2026House
  23. Referred to House Committee on Commerce, Labor and Economic Development

    1/15/2026House

Bill Text

  • As Amended by Senate Committee on Assessment and Taxation

  • As Introduced

  • Enrolled

  • {As Amended by Senate Committee of the Whole}

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