# Kansas HB 2602: 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. Kansas HB 2602, 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., is a 2025–2026 Regular Session House bill sponsored by Committee on Insurance; status signed, last action 2026-04-06 (Approved by Governor on Monday, April 6, 2026); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/KS-HB2602-2025-2026 - 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 2602 - State: Kansas - Session: 2025–2026 Regular Session - Title: 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. - Status: signed - Chamber: House - Introduced: 2026-01-29 - Last action: 2026-04-06, Approved by Governor on Monday, April 6, 2026 - Sponsor: Committee on Insurance - Cosponsors: 0 - Subjects: senate committee on commerce, senate committee on assessment and taxation, senate committee on financial institutions and insurance, house committee on insurance - Touches household money: yes - Roll calls: 6 (488 yes, 84 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Kansas tax break for contractor benefits: benefit, medium. 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.… - Tax break for businesses funding contractor benefits: benefit, medium. 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 i… - New benefit accounts for independent contractors: benefit, low. 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. P… ## Sponsors and cosponsors - Sponsor: Committee on Insurance ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-23 | House | Yea: 40 Nay: 0 | pass | 40 | 0 | | | 2026-04-23 | House | Yea: 103 Nay: 21 | pass | 103 | 21 | | | 2026-04-23 | House | Yea: 101 Nay: 21 | pass | 101 | 21 | | | 2026-03-23 | House | Concurred with amendments | pass | 101 | 21 | | | 2026-03-19 | Senate | Final Action - Passed as amended | pass | 40 | 0 | | | 2026-02-18 | House | Final Action - Passed | pass | 103 | 21 | | ## Actions (19) - 2026-04-06: Approved by Governor on Monday, April 6, 2026 (House) - 2026-03-26: Enrolled and presented to Governor on Friday, March 27, 2026 (House) - 2026-03-24: Engrossed on Monday, March 23, 2026 (House) - 2026-03-23: Concurred with amendments; Yea 101, Nay 21, Absent 3 (House) - 2026-03-19: Final Action - Passed as amended; Yea 40, Nay 0 (Senate) - 2026-03-18: Committee of the Whole - Committee Report be adopted (Senate) - 2026-03-18: Committee of the Whole - Be passed as amended (Senate) - 2026-03-17: Committee Report recommending bill be passed as amended by Senate Committee on Commerce (Senate) - 2026-03-05: Hearing: Thursday, March 5, 2026, 1:30 PM — Room 159-S (Senate) - 2026-02-26: Withdrawn from Senate Committee on Commerce; Referred to Senate Committee on Commerce (Senate) - 2026-02-25: Withdrawn from Senate Committee on Assessment and Taxation; Referred to Senate Committee on Assessment and Taxation (Senate) - 2026-02-19: Referred to Senate Committee on Financial Institutions and Insurance (Senate) - 2026-02-18: Final Action - Passed; Yea 103, Nay 21, Absent 1 (House) - 2026-02-18: Received and Introduced (Senate) - 2026-02-17: Committee of the Whole - Be passed (House) - 2026-02-11: Committee Report recommending bill be passed by House Committee on Insurance (House) - 2026-02-09: Hearing: Monday, February 9, 2026, 3:30 PM — Room 218-N (House) - 2026-01-29: Introduced (House) - 2026-01-29: Referred to House Committee on Insurance (House) ## Bill text - As Amended by Senate Committee on Commerce: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2602/hb2602_01_0000.pdf) - As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2602/hb2602_00_0000.pdf) - Enrolled: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2602/hb2602_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 Senate Committee on Commerce (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2602/hb2602_01_0000.pdf) - [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2602/hb2602_00_0000.pdf) - [Enrolled (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/hb_2602/hb2602_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) - [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-HB2602-2025-2026 (as of 2026-10-17).