All Roll Calls
Yes: 211 • No: 99
KansasSB 2272025–2026 Regular SessionSenateWALLET
Providing for different credit percentages for the tax credit for expenditures for the restoration and preservation of historic structures based on city populations and the amount of the expenditures.
Sponsored By: Larry Alley (Republican)
Signed by Governor
taxationcommerce
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 1 costs, 1 mixed.
Tiered tax credit for historic buildings
Beginning with tax years after December 31, 2006, you can claim a Kansas tax credit for approved work on a qualified historic structure. The rate is 25% of qualified spending from $5,000 to $49,999 in cities with more than 50,000 people. For bigger projects or certain places, the rate is 30% or 40%, and some cities, townships, or unincorporated areas get 40% for $5,000 or more. Nonprofit 501(c)(3) buildings that do not produce income can also qualify at 30% or 40%. You can use the credit against Kansas income, privilege, or premiums tax, and carry any unused amount forward for up to 10 years after the year the project is placed in service.
Tax on bank interest from preservation loans
Banks, savings and loans, and savings banks must pay Kansas tax on 50% of the interest they earn from loans used for qualified historic preservation work. The tax applies to the interest income tied to those loans.
One Kansas tax rule repealed
The law repeals K.S.A. 2024 Supp. 79-32,211. That section no longer applies in Kansas. The effects depend on what that section used to require.
Sponsors & Cosponsors
Sponsor
Larry Alley
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/23/2026
Yea: 31 Nay: 9
Yes: 31 • No: 9
Senate vote • 4/23/2026
Yea: 102 Nay: 16
Yes: 102 • No: 16
Senate vote • 4/23/2026
Yea: 47 Nay: 65
Yes: 47 • No: 65
Senate vote • 4/23/2026
Yea: 31 Nay: 9
Yes: 31 • No: 9
Actions Timeline
Enrolled and presented to Governor on Friday, April 4, 2025
4/10/2025SenateApproved by Governor on Tuesday, April 8, 2025
4/10/2025SenateConcurred with amendments in conference; Yea: 31 Nay: 9
3/26/2025SenateSenator Alley, Senator Owens, and Senator Ware are appointed to replace Senator Tyson, Senator Peck, and Senator Corson on the Conference Committee
3/25/2025SenateNonconcurred with amendments; Conference Committee requested; appointed Senator Tyson , Senator Peck and Senator Corson as conferees
3/24/2025SenateMotion to accede adopted; Representative Smith, A., Representative Turner and Representative Sawyer appointed as conferees
3/24/2025HouseCommittee of the Whole - Committee Report be adopted
3/20/2025HouseCommittee of the Whole - Motion to Amend - Offered by Representative Smith, A.
3/20/2025HouseCommittee of the Whole - Amendment by Representative Smith, A. was adopted
3/20/2025HouseCommittee of the Whole - Motion to Amend - Offered by Representative Alcala
3/20/2025HouseCommittee of the Whole - Amendment by Representative Alcala was rejected Yea: 47 Nay: 65
3/20/2025HouseCommittee of the Whole - Be passed as amended
3/20/2025HouseEmergency Final Action - Passed as amended; Yea: 102 Nay: 16
3/20/2025HouseCommittee of the Whole - Passed over and retain a place on the calendar
3/19/2025HouseCommittee Report recommending bill be passed as amended by Committee on Taxation
3/17/2025HouseHearing: Tuesday, March 11, 2025, 3:30 PM Room 346-S
3/11/2025HouseReceived and Introduced
2/25/2025HouseReferred to Committee on Taxation
2/25/2025HouseCommittee of the Whole - Committee Report be adopted
2/19/2025SenateCommittee of the Whole - Be passed as amended
2/19/2025SenateEmergency Final Action - Passed as amended; Yea: 31 Nay: 9
2/19/2025SenateCommittee Report recommending bill be passed as amended by Committee on Commerce
2/17/2025SenateHearing: Tuesday, February 11, 2025, 1:30 PM Room 159-S
2/11/2025SenateReferred to Committee on Commerce
2/7/2025SenateIntroduced
2/6/2025Senate
Bill Text
As Amended by House Committee
As Amended by House Committee of the Whole
As Amended by Senate Committee
As introduced
Enrolled
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