# Kansas SB 259: Providing that future personal and corporate income tax rate and privilege tax rate decreases be contingent on exceeding tax receipt revenues.

Kansas SB 259, Providing that future personal and corporate income tax rate and privilege tax rate decreases be contingent on exceeding tax receipt revenues., is a 2025–2026 Regular Session Senate bill sponsored by Committee on Assessment and Taxation; status failed, last action 2026-04-10 (Died in House Committee) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/KS-SB259-2025-2026
- 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 259
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: Providing that future personal and corporate income tax rate and privilege tax rate decreases be contingent on exceeding tax receipt revenues.
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-11
- Last action: 2026-04-10, Died in House Committee
- Sponsor: Committee on Assessment and Taxation
- Cosponsors: 0
- Subjects: house committee on taxation, senate committee on assessment and taxation
- Touches household money: no
- Roll calls: 2 (60 yes, 20 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Committee on Assessment and Taxation

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | Senate | Yea: 30 Nay: 10 | pass | 30 | 10 |   |
| 2025-03-20 | Senate | Emergency Final Action - Passed as amended | pass | 30 | 10 |   |

## Actions (10)

- 2026-04-10: Died in House Committee (House)
- 2025-03-24: Received and Introduced (House)
- 2025-03-24: Referred to House Committee on Taxation (House)
- 2025-03-20: Committee of the Whole - Committee Report be adopted (Senate)
- 2025-03-20: Committee of the Whole - Be passed as amended (Senate)
- 2025-03-20: Emergency Final Action - Passed as amended; Yea 30, Nay 10 (Senate)
- 2025-03-18: Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation (Senate)
- 2025-03-04: Hearing: Tuesday, March 4, 2025, 9:30 AM — Room 548-S (Senate)
- 2025-02-13: Referred to Senate Committee on Assessment and Taxation (Senate)
- 2025-02-11: Introduced (Senate)

## Bill text

- As Amended by Senate Committee on Assessment and Taxation: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_259/sb259_01_0000.pdf)
- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_259/sb259_00_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 2530: Substitute for HB 2530 by Committee on Education - Providing for the transferability of credentials earned through ACT workkeys career readiness assessments to… (failed)

## Sources
- [As Amended by Senate Committee on Assessment and Taxation (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_259/sb259_01_0000.pdf)
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_259/sb259_00_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 2530: Substitute for HB 2530 by Committee on Education - Providing for the transferab…](https://policyrisk.com/state-bill/KS-HB2530-2025-2026)
- [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-SB259-2025-2026 (as of 2026-10-17).