# Kansas SB 227: 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.

Kansas SB 227, 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., is a 2025–2026 Regular Session Senate bill sponsored by Committee on Commerce; status signed, last action 2025-04-10 (Enrolled and presented to Governor on Friday, April 4, 2025); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/KS-SB227-2025-2026
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kansas SB 227
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: 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.
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-06
- Last action: 2025-04-10, Enrolled and presented to Governor on Friday, April 4, 2025
- Sponsor: Committee on Commerce
- Cosponsors: 0
- Subjects: house committee on taxation, senate committee on commerce
- Touches household money: yes
- Roll calls: 8 (422 yes, 198 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tax credits help restore Kansas historic buildings: benefit, high. 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…
- Historic credits pay owners’ overdue taxes first: mixed, high. 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 ta…

## Sponsors and cosponsors

- Sponsor: Committee on Commerce

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | Senate | Yea: 47 Nay: 65 | fail | 47 | 65 |   |
| 2026-04-23 | Senate | Yea: 31 Nay: 9 | pass | 31 | 9 |   |
| 2026-04-23 | Senate | Yea: 31 Nay: 9 | pass | 31 | 9 |   |
| 2026-04-23 | Senate | Yea: 102 Nay: 16 | pass | 102 | 16 |   |
| 2025-03-26 | Senate | Concurred with amendments in conference | pass | 31 | 9 |   |
| 2025-03-20 | House | Emergency Final Action - Passed as amended | pass | 102 | 16 |   |
| 2025-03-20 | House | Committee of the Whole - Amendment by Rep. John Alcala was rejected | fail | 47 | 65 |   |
| 2025-02-19 | Senate | Emergency Final Action - Passed as amended | pass | 31 | 9 |   |

## Actions (26)

- 2025-04-10: Enrolled and presented to Governor on Friday, April 4, 2025 (Senate)
- 2025-04-08: Approved by Governor on Tuesday, April 8, 2025 (Senate)
- 2025-03-26: Concurred with amendments in conference; Yea 31, Nay 9 (Senate)
- 2025-03-25: Sen. 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 (Senate)
- 2025-03-24: Nonconcurred with amendments; Conference Committee requested; appointed Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson (Senate)
- 2025-03-24: Motion to accede adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as conferees (House)
- 2025-03-20: Committee of the Whole - Committee Report be adopted (House)
- 2025-03-20: Committee of the Whole - Motion to Amend - Offered by Rep. Adam Smith (House)
- 2025-03-20: Committee of the Whole - Amendment by Rep. Adam Smith was adopted (House)
- 2025-03-20: Committee of the Whole - Motion to Amend - Offered by Rep. John Alcala (House)
- 2025-03-20: Committee of the Whole - Amendment by Rep. John Alcala was rejected; Yea 47, Nay 65, Absent 13 (House)
- 2025-03-20: Committee of the Whole - Be passed as amended (House)
- 2025-03-20: Motion to advance to Emergency Final Action adopted (House)
- 2025-03-20: Emergency Final Action - Passed as amended; Yea 102, Nay 16, Absent 7 (House)
- 2025-03-19: Committee of the Whole - Passed over and retain a place on the calendar (House)
- 2025-03-17: Committee Report recommending bill be passed as amended by House Committee on Taxation (House)
- 2025-03-11: Hearing: Tuesday, March 11, 2025, 3:30 PM — Room 346-S (House)
- 2025-02-25: Received and Introduced (House)
- 2025-02-25: Referred to House Committee on Taxation (House)
- 2025-02-19: Committee of the Whole - Committee Report be adopted (Senate)
- 2025-02-19: Committee of the Whole - Be passed as amended (Senate)
- 2025-02-19: Emergency Final Action - Passed as amended; Yea 31, Nay 9 (Senate)
- 2025-02-17: Committee Report recommending bill be passed as amended by Senate Committee on Commerce (Senate)
- 2025-02-11: Hearing: Tuesday, February 11, 2025, 1:30 PM — Room 159-S (Senate)
- 2025-02-07: Referred to Senate Committee on Commerce (Senate)
- 2025-02-06: Introduced (Senate)

## Bill text

- As Amended by House Committee on Taxation: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_02_0000.pdf)
- As Amended by Senate Committee on Commerce: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_01_0000.pdf)
- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_00_0000.pdf)
- Enrolled: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_enrolled.pdf)
- {As Amended by House Committee of the Whole}: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_03_0000.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 House Committee on Taxation (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_02_0000.pdf)
- [As Amended by Senate Committee on Commerce (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_01_0000.pdf)
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_00_0000.pdf)
- [Enrolled (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_enrolled.pdf)
- [{As Amended by House Committee of the Whole} (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_227/sb227_03_0000.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)
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- [Kansas state hub](https://policyrisk.com/states/kansas)
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Source: PRIA, https://policyrisk.com/state-bill/KS-SB227-2025-2026 (as of 2026-10-17).