# Kansas 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 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.

Kansas 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 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., is a 2025–2026 Regular Session Senate bill sponsored by Joint Committee on Fiduciary Financial Institutions Oversight; status signed, last action 2026-04-27 (Approved by Governor on Monday, April 27, 2026); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/KS-SB300-2025-2026
- 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 300
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: 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.
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-12
- Last action: 2026-04-27, Approved by Governor on Monday, April 27, 2026
- Sponsor: Joint Committee on Fiduciary Financial Institutions Oversight
- Cosponsors: 0
- Subjects: house committee on financial institutions and pensions, senate committee on financial institutions and insurance
- Touches household money: yes
- Roll calls: 8 (644 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Portable benefit tax break for self-employed: benefit, medium. 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…
- Kansas liquor makers get separate tax formulas: mixed, low. 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. Proper…

## Sponsors and cosponsors

- Sponsor: Joint Committee on Fiduciary Financial Institutions Oversight

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | Senate | Yea: 121 Nay: 0 | pass | 121 | 0 |   |
| 2026-04-23 | Senate | Yea: 122 Nay: 0 | pass | 122 | 0 |   |
| 2026-04-23 | Senate | Yea: 40 Nay: 0 | pass | 40 | 0 |   |
| 2026-04-23 | Senate | Yea: 39 Nay: 0 | pass | 39 | 0 |   |
| 2026-04-10 | Senate | Conference Committee Report was adopted | pass | 39 | 0 |   |
| 2026-04-10 | House | Conference Committee Report was adopted | pass | 121 | 0 |   |
| 2026-03-11 | House | Final Action - Passed as amended | pass | 122 | 0 |   |
| 2026-02-11 | Senate | Final Action - Passed | pass | 40 | 0 |   |

## Actions (23)

- 2026-04-27: Approved by Governor on Monday, April 27, 2026 (Senate)
- 2026-04-10: Conference committee report now available (House)
- 2026-04-10: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (House)
- 2026-04-10: Conference Committee Report was adopted; Yea 121, Nay 0, Absent 4 (House)
- 2026-04-10: Conference Committee Report was adopted; Yea 39, Nay 0, Absent 1 (Senate)
- 2026-04-10: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (Senate)
- 2026-04-10: Enrolled and presented to Governor on Friday, April 17, 2026 (Senate)
- 2026-03-12: Motion to accede adopted; Rep. Nick Hoheisel, Rep. Angela Stiens and Rep. Rui Xu appointed as conferees (House)
- 2026-03-11: Final Action - Passed as amended; Yea 122, Nay 0, Absent 2 (House)
- 2026-03-11: Nonconcurred with amendments; Conference Committee requested; appointed Sen. Brenda Dietrich, Sen. Michael Fagg and Sen. Silas Miller (Senate)
- 2026-03-10: Committee of the Whole - Committee Report be adopted (House)
- 2026-03-10: Committee of the Whole - Be passed as amended (House)
- 2026-03-05: Committee Report recommending bill be passed as amended by House Committee on Financial Institutions and Pensions (House)
- 2026-03-02: Hearing: Monday, March 2, 2026, 9:00 AM — Room 582-N (House)
- 2026-02-12: Received and Introduced (House)
- 2026-02-12: Referred to House Committee on Financial Institutions and Pensions (House)
- 2026-02-11: Final Action - Passed; Yea 40, Nay 0 (Senate)
- 2026-02-10: Committee of the Whole - Be passed (Senate)
- 2026-02-03: Committee Report recommending bill be passed by Senate Committee on Financial Institutions and Insurance (Senate)
- 2026-01-26: Hearing: Monday, January 26, 2026, 9:30 AM — Room 546-S (Senate)
- 2026-01-13: Referred to Senate Committee on Financial Institutions and Insurance (Senate)
- 2026-01-12: Prefiled for Introduction on Monday, December 29, 2025 (Senate)
- 2026-01-12: Introduced (Senate)

## Bill text

- As Amended by House Committee on Financial Institutions and Pensions: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_300/sb300_01_0000.pdf)
- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_300/sb300_00_0000.pdf)
- Enrolled: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_300/sb300_enrolled.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)
- 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)
- 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 House Committee on Financial Institutions and Pensions (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_300/sb300_01_0000.pdf)
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_300/sb300_00_0000.pdf)
- [Enrolled (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_300/sb300_enrolled.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)
- [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)
- [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)
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Source: PRIA, https://policyrisk.com/state-bill/KS-SB300-2025-2026 (as of 2026-10-17).