All Roll Calls
Yes: 644 • No: 0
KansasSB 3002025–2026 Regular SessionSenateWALLET
Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer and removing obsolete reference to global intangible low-taxed income provided for under the federal internal revenue code in determining Kansas adjusted gross income.
Sponsored By: Joint Committee on Fiduciary Financial Institutions Oversight
Signed by Governor
house committee on financial institutions and pensionssenate committee on financial institutions and insurance
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Portable benefit tax break for self-employed
For tax years beginning after December 31, 2026, Kansas allows an income subtraction for qualifying portable benefit plan contributions. Contributions must qualify under section 1(c)(1) or (2) of 2026 House Bill 2602. Hiring parties can subtract only contributions not already deducted federally or otherwise subtracted or deducted from federal adjusted gross income. Independent contractors can subtract only contributions included in their federal adjusted gross income.
Kansas liquor makers get separate tax formulas
For tax years beginning on or after January 1, 2027, Kansas liquor makers use different formulas to assign business income. Qualifying Kansas investors use sales alone. They must have average Kansas property value above $5 million and Kansas compensation above $2 million during the tax year. Property includes real estate and tangible personal property owned or rented and used in Kansas. Other liquor makers use the average of their property, payroll, and sales factors; tax effects depend on each business's activity.
Sponsors & Cosponsors
Sponsor
Joint Committee on Fiduciary Financial Institutions Oversight
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/23/2026
Yea: 121 Nay: 0
Yes: 121 • No: 0
Senate vote • 4/23/2026
Yea: 122 Nay: 0
Yes: 122 • No: 0
Senate vote • 4/23/2026
Yea: 40 Nay: 0
Yes: 40 • No: 0
Senate vote • 4/23/2026
Yea: 39 Nay: 0
Yes: 39 • No: 0
Senate vote • 4/10/2026
Conference Committee Report was adopted
Yes: 39 • No: 0
House vote • 4/10/2026
Conference Committee Report was adopted
Yes: 121 • No: 0
House vote • 3/11/2026
Final Action - Passed as amended
Yes: 122 • No: 0
Senate vote • 2/11/2026
Final Action - Passed
Yes: 40 • No: 0
Actions Timeline
Approved by Governor on Monday, April 27, 2026
4/27/2026SenateConference committee report now available
4/10/2026HouseMotion to suspend Joint Rule 4 (k) to allow consideration adopted
4/10/2026HouseConference Committee Report was adopted; Yea 121, Nay 0, Absent 4
4/10/2026HouseConference Committee Report was adopted; Yea 39, Nay 0, Absent 1
4/10/2026SenateMotion to suspend Joint Rule 4 (k) to allow consideration adopted
4/10/2026SenateEnrolled and presented to Governor on Friday, April 17, 2026
4/10/2026SenateMotion to accede adopted; Rep. Nick Hoheisel, Rep. Angela Stiens and Rep. Rui Xu appointed as conferees
3/12/2026HouseFinal Action - Passed as amended; Yea 122, Nay 0, Absent 2
3/11/2026HouseNonconcurred with amendments; Conference Committee requested; appointed Sen. Brenda Dietrich, Sen. Michael Fagg and Sen. Silas Miller
3/11/2026SenateCommittee of the Whole - Committee Report be adopted
3/10/2026HouseCommittee of the Whole - Be passed as amended
3/10/2026HouseCommittee Report recommending bill be passed as amended by House Committee on Financial Institutions and Pensions
3/5/2026HouseHearing: Monday, March 2, 2026, 9:00 AM — Room 582-N
3/2/2026HouseReceived and Introduced
2/12/2026HouseReferred to House Committee on Financial Institutions and Pensions
2/12/2026HouseFinal Action - Passed; Yea 40, Nay 0
2/11/2026SenateCommittee of the Whole - Be passed
2/10/2026SenateCommittee Report recommending bill be passed by Senate Committee on Financial Institutions and Insurance
2/3/2026SenateHearing: Monday, January 26, 2026, 9:30 AM — Room 546-S
1/26/2026SenateReferred to Senate Committee on Financial Institutions and Insurance
1/13/2026SenatePrefiled for Introduction on Monday, December 29, 2025
1/12/2026SenateIntroduced
1/12/2026Senate
Bill Text
As Amended by House Committee on Financial Institutions and Pensions
As Introduced
Enrolled
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.
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 credit for qualified alternative-fueled motor vehicle property or fueling station expenditures, repealing the agritourism liability insurance, assistive technology contributions, declared disaster capital investment, owners promoting employment across Kansas and swine facility improvement tax credits and expanding the eligibility for applicable expenses under the child day care services assistance tax credit.
HB 2029, Reconciling multiple amendments to certain statutes.
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, providing criminal penalties therefor and providing for a civil cause of action for damages.
HB 2036, Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces.
HB 2530, Substitute for HB 2530 by Committee on Education - Providing for the transferability of credentials earned through ACT workkeys career readiness assessments towards a degree.