All Roll Calls
Yes: 244 • No: 42
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: Sponsor information unavailable
Signed by Governor
commerceassessment and taxationfinancial institutions and insuranceinsurance
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 0 costs, 2 mixed.
Tax break for gig worker benefits
Beginning with tax years starting after December 31, 2026, independent contractors can subtract certain portable benefit contributions. You may subtract the amount you contributed that was included in your federal adjusted gross income. This lowers your Kansas taxable income.
Small businesses can deduct contractor benefits
Beginning with tax years starting after December 31, 2026, hiring parties can subtract portable benefit contributions. You may subtract the part you did not already deduct on your federal return. This lowers Kansas taxable income for small businesses and self‑employed payers.
Portable benefits for Kansas gig workers
The law creates portable benefit accounts for independent contractors. Plans are run by banks, credit unions, investment firms, or tech managers working with them. You can use your account to buy health, income‑replacement, disability, life, or retirement services. Money can come from you, from a hiring party, or from pay withholding you elect in writing. Withholding must be clearly shown in a contract or invoice, and you can opt in or out at any time. Contributions cannot be used to claim you are an employee.
Old Kansas tax section repealed
The law repeals one Kansas income tax section (K.S.A. 79-32,117). Any tax effect depends on how that old rule was used.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
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
Actions Timeline
Approved by Governor on Monday, April 6, 2026
4/9/2026HouseEnrolled 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
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 Committee on Commerce
3/17/2026SenateHearing: Thursday, March 5, 2026, 1:30 PM Room 159-S
3/5/2026SenateWithdrawn from Committee on Assessment and Taxation; Referred to Committee on Commerce
2/26/2026SenateWithdrawn from Committee on Financial Institutions and Insurance; Referred to Committee on Assessment and Taxation
2/25/2026SenateReferred to Committee on Financial Institutions and Insurance
2/19/2026SenateFinal Action - Passed; Yea: 103 Nay: 21
2/18/2026HouseReceived and Introduced
2/18/2026SenateCommittee of the Whole - Be passed
2/17/2026HouseCommittee Report recommending bill be passed by Committee on Insurance
2/11/2026HouseHearing: Monday, February 9, 2026, 3:30 PM Room 218-N
2/9/2026HouseIntroduced
1/29/2026HouseReferred to Committee on Insurance
1/29/2026House
Bill Text
As Amended by Senate Committee
As introduced
Enrolled
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