All Roll Calls
Yes: 696 • No: 190
KansasSB 822025–2026 Regular SessionSenateWALLET
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.
Sponsored By: Committee on Public Health and Welfare
Signed by Governor
house committee on health and human servicessenate committee on public health and welfare
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Bill Overview
Analyzed Economic Effects
12 provisions identified: 4 benefits, 6 costs, 2 mixed.
Employers get community child care credits
Beginning January 1, 2027, Kansas employers get credits for contributions to third-party providers expanding community child care. Eligible costs include programs, licensing, materials, equipment, staff training, tuition help for families in need, and referral services. Providers must be licensed, open at least nine hours daily, and within 45 miles of the employer or its offices. Credits cover 75% when providers accept and serve families receiving child care subsidies, or 50% otherwise. Limits are $100,000 per taxpayer annually and $3 million statewide per fiscal year; unused credits carry forward up to three years.
Employers get larger child care credits
Beginning January 1, 2027, Kansas employers get a credit covering 75% of eligible employee child care spending in Kansas. Covered costs include care payments, employee-focused programs, referral services, and joint investments with other employers. Child care facilities or providers must be licensed under Kansas law. The annual limit is $100,000 per taxpayer, and unused credits carry forward for up to three years. Special rules allow partnerships and S corporations to pass credits to owners.
Alternative-fuel vehicle tax credits end
Kansas ends the specified alternative-fuel vehicle and fueling-station credits for tax years starting after December 31, 2026. Taxpayers can still carry forward unused credits first claimed for tax years starting before January 1, 2027. Existing carryforward limits continue to apply.
Savings stay protected; contributor credit ends
Beginning January 1, 2027, Kansas ends the income tax credit for contributors to individual development account programs. Account savings and earned interest remain protected when public assistance programs check eligibility. These savings do not count against eligibility for public assistance or benefits.
Kansas residents get gun storage credits
For tax years 2026–2028, Kansas residents get an income tax credit for buying lockable gun and ammunition storage. It covers 25% of costs, up to $250 per taxpayer each year. The storage must be designed mainly for guns and ammunition. The credit cannot exceed taxes owed, but unused amounts carry forward until used.
Fuel dealers get ethanol sales credits
For tax years 2026–2028, retail fuel dealers get 5 cents per gallon of qualifying higher-ethanol fuel, E15 or higher. Sales must be at retail through metered pumps at the dealer's service station. Dealers must submit an annual report with identifying information and gallons sold. Claims must arrive by April 15 after the tax year to join any proportional allocation of the $2.5 million annual statewide cap. The credit cannot exceed taxes owed, but unused amounts carry forward for up to three years.
Assistive technology donors lose tax credit
Beginning January 1, 2027, Kansas ends the tax credit for assistive technology contributions. The supplied information does not state the credit amount or how unused credits are treated.
Disaster investment tax credit ends
Beginning January 1, 2027, Kansas ends the declared disaster capital investment tax credit. The supplied information does not state which investments qualified, the credit amount, or how unused credits are treated.
Kansas business employment credit ends
Beginning January 1, 2027, Kansas ends the Owners Promoting Employment Across Kansas tax credit. The supplied information does not state who qualified, the credit amount, or how unused credits are treated.
Kansas ends another state tax credit
Beginning January 1, 2027, Kansas repeals the tax credit in K.S.A. 79-32,190. The supplied information does not identify its purpose, eligible taxpayers, amount, or treatment of unused credits.
Swine facility improvement credit ends
Beginning January 1, 2027, Kansas ends the swine facility improvement tax credit. The supplied information does not state which improvements qualified, the credit amount, or how unused credits are treated.
Farm tourism insurance provision repealed
Beginning January 1, 2027, Kansas repeals its agritourism liability insurance provision. The supplied information does not explain the resulting insurance costs, duties, or protections for farm tourism operators and visitors.
Sponsors & Cosponsors
Sponsor
Committee on Public Health and Welfare
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/23/2026
Yea: 40 Nay: 0
Yes: 40 • No: 0
Senate vote • 4/23/2026
Yea: 36 Nay: 2
Yes: 36 • No: 2 • Other: 1
Senate vote • 4/23/2026
Yea: 76 Nay: 45
Yes: 76 • No: 45
Senate vote • 4/23/2026
Yea: 74 Nay: 48
Yes: 74 • No: 48
Senate vote • 4/23/2026
Yea: 122 Nay: 0
Yes: 122 • No: 0
Senate vote • 4/11/2026
Conference Committee Report was adopted
Yes: 36 • No: 2 • Other: 1
House vote • 4/10/2026
Conference Committee Report was adopted
Yes: 76 • No: 45
House vote • 4/11/2025
Conference Committee Report was adopted
Yes: 74 • No: 48
House vote • 3/12/2025
Final Action - Passed as amended
Yes: 122 • No: 0
Senate vote • 2/19/2025
Final Action - Passed
Yes: 40 • No: 0
Actions Timeline
Approved by Governor on Monday, April 27, 2026
4/27/2026SenateMotion to suspend Joint Rule 4 (k) to allow consideration adopted
4/10/2026HouseConference Committee Report not adopted; Rep. Daniel Hawkins, Rep. Chris Croft and Rep. Tom Sawyer appointed as third conferees
4/10/2026HouseMotion to suspend Joint Rule 4 (k) to allow consideration adopted
4/10/2026SenateMotion to accede adopted; Sen. Ty Masterson, Sen. Chase Blasi and Sen. Ethan Corson appointed as fourth conferees
4/10/2026SenateConference committee report now available
4/10/2026HouseSubstitute motion to not adopt and appoint a conference committee failed
4/10/2026HouseConference Committee Report was adopted; Yea 76, Nay 45, Absent 4
4/10/2026HouseConference Committee Report was adopted; Yea 36, Nay 2, Absent 1
4/10/2026SenateEnrolled and presented to Governor on Friday, April 17, 2026
4/10/2026SenateRep. Daniel Hawkins and Rep. Chris Croft are appointed to replace Rep. Adam Smith and Rep. Carl Turner on the Conference Committee
4/9/2026HouseSen. Ty Masterson and Sen. Chase Blasi are appointed to replace Sen. Caryn Tyson and Sen. Virgil Peck on the Conference Committee
4/9/2026SenateConference committee report now available
4/9/2026HouseMotion to accede adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as conferees
3/24/2026HouseConference Committee Report not adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as third conferees
3/23/2026SenateConference committee report now available
4/11/2025HouseConference Committee Report agree to disagree adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as second conferees
4/11/2025HouseConference Committee Report agree to disagree adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as second conferees
4/11/2025SenateConference committee report now available
4/11/2025HouseMotion to suspend Joint Rule 4 (k) to allow consideration adopted
4/11/2025HouseConference Committee Report was adopted; Yea 74, Nay 48, Absent 3
4/11/2025HouseSen. Caryn Tyson, Sen. Virgil Peck, and Sen. Ethan Corson are appointed to replace Sen. Beverly Gossage, Sen. William Clifford, and Sen. Cindy Holscher on the Conference Committee
3/27/2025SenateRep. Adam Smith, Rep. Carl Turner, and Rep. Tom Sawyer are appointed to replace Rep. Will Carpenter, Rep. Ron Bryce, and Rep. Susan Ruiz on the Conference Committee
3/27/2025HouseMotion to accede adopted; Rep. Will Carpenter, Rep. Ron Bryce and Rep. Susan Ruiz appointed as conferees
3/13/2025HouseFinal Action - Passed as amended; Yea 122, Nay 0, Absent 3
3/12/2025House
Bill Text
As Amended by House Committee on Health and Human Services
As Introduced
Enrolled
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