All Roll Calls
Yes: 422 • No: 198
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: Committee on Commerce
Signed by Governor
house committee on taxationsenate committee on commerce
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Tax credits help restore Kansas historic buildings
Kansas sets historic restoration credit rates for approved projects placed in service on or after July 1, 2025. In cities over 50,000 people, qualifying costs from $5,000 to under $50,000 earn a 25% credit. Costs of $50,000 or more earn 40%. In cities, townships, or unincorporated areas with 50,000 people or fewer, costs of at least $5,000 earn 40%. The 40% rate also covers non-income-producing buildings owned by qualifying 501(c)(3) nonprofits, with at least $5,000 in qualifying costs. Eligible buildings include federally certified historic structures, Kansas-listed buildings, and buildings contributing to Kansas-listed historic districts, including non-income-producing buildings. Restoration costs must meet federal standards, and the State Historical Society or a certified local government must approve the plan. The Society can charge approval fees. Owners and others eligible for the federal rehabilitation credit qualify; business owners can share credits by ownership or agreement. Credits offset Kansas income tax, financial-institution privilege tax, and insurance premium tax and privilege fees. Unused credits carry forward, but not beyond 10 taxable years after the project enters service. Credits can also be sold or transferred through a written agreement, with notice to the Society within 90 days and required information supplied. Buyers can offset up to 100% of their tax liability in the service year or acquisition year. Buyers can carry unused credits forward up to five years, within the overall 10-year deadline. Credit transfers have tax consequences for sellers; buyers may owe tax on value above their purchase price. Banks, savings and loan associations, and savings banks pay tax on 50% of interest earned on qualifying restoration loans.
Historic credits pay owners’ overdue taxes first
Before issuing historic restoration credits, Kansas may check whether the taxpayer owes overdue state taxes. Credits first cover overdue income, privilege, premium, sales, or compensating use taxes, including related interest, additions, and penalties. This reduces both the credit issued and the tax debt; any remaining credit is issued. Once issued, credits cannot be taken back, denied, or voided.
Sponsors & Cosponsors
Sponsor
Committee on Commerce
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
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 • 3/26/2025
Concurred with amendments in conference
Yes: 31 • No: 9
House vote • 3/20/2025
Emergency Final Action - Passed as amended
Yes: 102 • No: 16
House vote • 3/20/2025
Committee of the Whole - Amendment by Rep. John Alcala was rejected
Yes: 47 • No: 65
Senate vote • 2/19/2025
Emergency Final Action - Passed as amended
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
4/8/2025SenateConcurred with amendments in conference; Yea 31, Nay 9
3/26/2025SenateSen. Larry Alley, Sen. Stephen Owens, and Sen. Mary Ware are appointed to replace Sen. Caryn Tyson, Sen. Virgil Peck, and Sen. Ethan Corson on the Conference Committee
3/25/2025SenateNonconcurred with amendments; Conference Committee requested; appointed Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson
3/24/2025SenateMotion to accede adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom 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 Rep. Adam Smith
3/20/2025HouseCommittee of the Whole - Amendment by Rep. Adam Smith was adopted
3/20/2025HouseCommittee of the Whole - Motion to Amend - Offered by Rep. John Alcala
3/20/2025HouseCommittee of the Whole - Amendment by Rep. John Alcala was rejected; Yea 47, Nay 65, Absent 13
3/20/2025HouseCommittee of the Whole - Be passed as amended
3/20/2025HouseMotion to advance to Emergency Final Action adopted
3/20/2025HouseEmergency Final Action - Passed as amended; Yea 102, Nay 16, Absent 7
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 House 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 House 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 Senate Committee on Commerce
2/17/2025SenateHearing: Tuesday, February 11, 2025, 1:30 PM — Room 159-S
2/11/2025SenateReferred to Senate Committee on Commerce
2/7/2025Senate
Bill Text
As Amended by House Committee on Taxation
As Amended by Senate Committee on Commerce
As Introduced
Enrolled
{As Amended by House Committee of the Whole}
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