# Kansas SB 268: Clarifying modifications for certain business interest expenses and federal net operating loss carrybacks and providing a technical change to a statutory cross reference for recaptured moneys related to adoption savings accounts for purposes of Kansas income tax.

Kansas SB 268, Clarifying modifications for certain business interest expenses and federal net operating loss carrybacks and providing a technical change to a statutory cross reference for recaptured moneys related to adoption savings accounts for purposes of Kansas income tax., is a 2025–2026 Regular Session Senate bill sponsored by Committee on Assessment and Taxation; status failed, last action 2026-04-10 (Died in Committee) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/KS-SB268-2025-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kansas SB 268
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: Clarifying modifications for certain business interest expenses and federal net operating loss carrybacks and providing a technical change to a statutory cross reference for recaptured moneys related to adoption savings accounts for purposes of Kansas income tax.
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-13
- Last action: 2026-04-10, Died in Committee
- Sponsor: Committee on Assessment and Taxation
- Cosponsors: 0
- Subjects: senate committee on assessment and taxation
- Touches household money: no
- 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

## Actions (3)

- 2026-04-10: Died in Committee (Senate)
- 2025-02-14: Referred to Senate Committee on Assessment and Taxation (Senate)
- 2025-02-13: Introduced (Senate)

## Bill text

- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_268/sb268_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 Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_268/sb268_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-SB268-2025-2026 (as of 2026-10-11).