# Kansas SB 303: House Substitute for SB 303 by Committee on Taxation - Decreasing the rate of ad valorem tax imposed by a school district, discontinuing certain sales tax exemptions, imposing sales tax on certain sales of lottery tickets, imposing an excise tax on all sports wagers as a rate of 2% of the amount wagered, creating the property tax relief fund and providing for transfers therefrom to the state school district finance fund and creating the sports wagering privilege tax refund fund.

Kansas SB 303, House Substitute for SB 303 by Committee on Taxation - Decreasing the rate of ad valorem tax imposed by a school district, discontinuing certain sales tax exemptions, imposing sales tax on certain sales of lottery tickets, imposing an excise tax on all sports wagers as a rate of 2% of the amount wagered, creating the property tax relief fund and providing for transfers therefrom to the state school district finance fund and creating the sports wagering privilege tax refund fund., is a 2025–2026 Regular Session Senate bill sponsored by Virgil Peck (Republican); status failed, last action 2026-04-10 (Died on House Calendar); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/KS-SB303-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kansas SB 303
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: House Substitute for SB 303 by Committee on Taxation - Decreasing the rate of ad valorem tax imposed by a school district, discontinuing certain sales tax exemptions, imposing sales tax on certain sales of lottery tickets, imposing an excise tax on all sports wagers as a rate of 2% of the amount wagered, creating the property tax relief fund and providing for transfers therefrom to the state school district finance fund and creating the sports wagering privilege tax refund fund.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-12
- Last action: 2026-04-10, Died on House Calendar
- Sponsor: Virgil Peck (Republican)
- Cosponsors: 1
- Subjects: house committee on taxation, senate committee on assessment and taxation
- Touches household money: yes
- Roll calls: 2 (80 yes, 0 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: Virgil Peck (Republican), Senate
- Cosponsor: Committee on Taxation

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | Senate | Yea: 40 Nay: 0 | pass | 40 | 0 |   |
| 2026-02-18 | Senate | Emergency Final Action - Passed as amended | pass | 40 | 0 |   |

## Actions (13)

- 2026-04-10: Died on House Calendar (House)
- 2026-03-20: Committee Report recommending substitute bill be passed by House Committee on Taxation (House)
- 2026-02-26: Hearing: Thursday, February 26, 2026, 3:30 PM — Room 346-S (House)
- 2026-02-24: Received and Introduced (House)
- 2026-02-24: Referred to House Committee on Taxation (House)
- 2026-02-18: Committee of the Whole - Committee Report be adopted (Senate)
- 2026-02-18: Committee of the Whole - Be passed as amended (Senate)
- 2026-02-18: Emergency Final Action - Passed as amended; Yea 40, Nay 0 (Senate)
- 2026-02-16: Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation (Senate)
- 2026-01-21: Hearing: Wednesday, January 21, 2026, 9:30 AM — Room 548-S (Senate)
- 2026-01-13: Referred to Senate Committee on Assessment and Taxation (Senate)
- 2026-01-12: Prefiled for Introduction on Tuesday, January 6, 2026 (Senate)
- 2026-01-12: 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_303/sb303_01_0000.pdf)
- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_303/sb303_00_0000.pdf)
- H Sub for: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_303/sb303_02_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 Senate Committee on Assessment and Taxation (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_303/sb303_01_0000.pdf)
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_303/sb303_00_0000.pdf)
- [H Sub for (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_303/sb303_02_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)
- [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-SB303-2025-2026 (as of 2026-10-19).