All Roll Calls
Yes: 488 • No: 84
KansasHB 26022025–2026 Regular SessionHouseWALLET
Establishing requirements for a portable benefit plan for independent contractors, determining types of contributions to such plans and providing a subtraction modification for Kansas income tax purposes.
Sponsored By: Committee on Insurance
Signed by Governor
senate committee on commercesenate committee on assessment and taxationsenate committee on financial institutions and insurancehouse committee on insurance
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 3 benefits, 0 costs, 0 mixed.
Kansas tax break for contractor benefits
For tax years beginning after December 31, 2026, independent contractors get a Kansas income subtraction for qualifying benefit-account contributions. It covers contractor-funded contributions, including amounts withheld from their pay, only to the extent included in federal adjusted gross income. This lowers income used to calculate Kansas tax, not the tax bill dollar for dollar.
Tax break for businesses funding contractor benefits
For tax years beginning after December 31, 2026, hiring-party taxpayers can subtract eligible contributions to contractors' portable benefit accounts. Contributions already deducted on the federal return or otherwise used to lower federal adjusted gross income are excluded. The subtraction lowers income used to calculate Kansas tax; it does not provide a fixed tax savings.
New benefit accounts for independent contractors
Independent contractors can choose third-party accounts for health, income replacement, disability, or life insurance, or retirement benefits. Accounts must have a named beneficiary and cannot be run by the hiring party. Money can come from contractors, hiring parties, or withheld contractor pay. Pay withholding requires voluntary enrollment and clear, prominent written consent in a contract or invoice; contractors can opt out anytime. Account contributions cannot be used to decide whether a worker is an employee or an independent contractor.
Sponsors & Cosponsors
Sponsor
Committee on Insurance
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 4/23/2026
Yea: 40 Nay: 0
Yes: 40 • No: 0
House vote • 4/23/2026
Yea: 103 Nay: 21
Yes: 103 • No: 21
House vote • 4/23/2026
Yea: 101 Nay: 21
Yes: 101 • No: 21
House vote • 3/23/2026
Concurred with amendments
Yes: 101 • No: 21
Senate vote • 3/19/2026
Final Action - Passed as amended
Yes: 40 • No: 0
House vote • 2/18/2026
Final Action - Passed
Yes: 103 • No: 21
Actions Timeline
Approved by Governor on Monday, April 6, 2026
4/6/2026HouseEnrolled and presented to Governor on Friday, March 27, 2026
3/26/2026HouseEngrossed on Monday, March 23, 2026
3/24/2026HouseConcurred with amendments; Yea 101, Nay 21, Absent 3
3/23/2026HouseFinal Action - Passed as amended; Yea 40, Nay 0
3/19/2026SenateCommittee of the Whole - Committee Report be adopted
3/18/2026SenateCommittee of the Whole - Be passed as amended
3/18/2026SenateCommittee Report recommending bill be passed as amended by Senate Committee on Commerce
3/17/2026SenateHearing: Thursday, March 5, 2026, 1:30 PM — Room 159-S
3/5/2026SenateWithdrawn from Senate Committee on Commerce; Referred to Senate Committee on Commerce
2/26/2026SenateWithdrawn from Senate Committee on Assessment and Taxation; Referred to Senate Committee on Assessment and Taxation
2/25/2026SenateReferred to Senate Committee on Financial Institutions and Insurance
2/19/2026SenateFinal Action - Passed; Yea 103, Nay 21, Absent 1
2/18/2026HouseReceived and Introduced
2/18/2026SenateCommittee of the Whole - Be passed
2/17/2026HouseCommittee Report recommending bill be passed by House Committee on Insurance
2/11/2026HouseHearing: Monday, February 9, 2026, 3:30 PM — Room 218-N
2/9/2026HouseIntroduced
1/29/2026HouseReferred to House Committee on Insurance
1/29/2026House
Bill Text
As Amended by Senate Committee on Commerce
As Introduced
Enrolled
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