# Kansas 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. Kansas 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., is a 2025–2026 Regular Session Senate bill sponsored by Committee on Public Health and Welfare; 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-SB82-2025-2026 - 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 82 - State: Kansas - Session: 2025–2026 Regular Session - Title: 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. - Status: signed - Chamber: Senate - Introduced: 2025-01-27 - Last action: 2026-04-27, Approved by Governor on Monday, April 27, 2026 - Sponsor: Committee on Public Health and Welfare - Cosponsors: 0 - Subjects: house committee on health and human services, senate committee on public health and welfare - Touches household money: yes - Roll calls: 10 (696 yes, 190 no in all) - Economic provisions PRIA read: 12 ## Summary No summary available. ## Bill overview: provisions PRIA read - Employers get community child care credits: benefit, high. 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,… - Employers get larger child care credits: benefit, high. 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 license… - Kansas residents get gun storage credits: benefit, medium. 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 fo… - Fuel dealers get ethanol sales credits: benefit, low. 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… - Alternative-fuel vehicle tax credits end: cost, high. 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. - Assistive technology donors lose tax credit: cost, low. 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: cost, low. 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: cost, low. 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: cost, low. 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: cost, low. 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. - Savings stay protected; contributor credit ends: mixed, high. 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 b… - Farm tourism insurance provision repealed: mixed, low. 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 and cosponsors - Sponsor: Committee on Public Health and Welfare ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-23 | Senate | Yea: 40 Nay: 0 | pass | 40 | 0 | | | 2026-04-23 | Senate | Yea: 36 Nay: 2 | pass | 36 | 2 | 1 | | 2026-04-23 | Senate | Yea: 76 Nay: 45 | pass | 76 | 45 | | | 2026-04-23 | Senate | Yea: 74 Nay: 48 | pass | 74 | 48 | | | 2026-04-23 | Senate | Yea: 122 Nay: 0 | pass | 122 | 0 | | | 2026-04-11 | Senate | Conference Committee Report was adopted | pass | 36 | 2 | 1 | | 2026-04-10 | House | Conference Committee Report was adopted | pass | 76 | 45 | | | 2025-04-11 | House | Conference Committee Report was adopted | pass | 74 | 48 | | | 2025-03-12 | House | Final Action - Passed as amended | pass | 122 | 0 | | | 2025-02-19 | Senate | Final Action - Passed | pass | 40 | 0 | | ## Actions (38) - 2026-04-27: Approved by Governor on Monday, April 27, 2026 (Senate) - 2026-04-10: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (House) - 2026-04-10: Conference Committee Report not adopted; Rep. Daniel Hawkins, Rep. Chris Croft and Rep. Tom Sawyer appointed as third conferees (House) - 2026-04-10: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (Senate) - 2026-04-10: Motion to accede adopted; Sen. Ty Masterson, Sen. Chase Blasi and Sen. Ethan Corson appointed as fourth conferees (Senate) - 2026-04-10: Conference committee report now available (House) - 2026-04-10: Substitute motion to not adopt and appoint a conference committee failed (House) - 2026-04-10: Conference Committee Report was adopted; Yea 76, Nay 45, Absent 4 (House) - 2026-04-10: Conference Committee Report was adopted; Yea 36, Nay 2, Absent 1 (Senate) - 2026-04-10: Enrolled and presented to Governor on Friday, April 17, 2026 (Senate) - 2026-04-09: Rep. Daniel Hawkins and Rep. Chris Croft are appointed to replace Rep. Adam Smith and Rep. Carl Turner on the Conference Committee (House) - 2026-04-09: Sen. Ty Masterson and Sen. Chase Blasi are appointed to replace Sen. Caryn Tyson and Sen. Virgil Peck on the Conference Committee (Senate) - 2026-04-09: Conference committee report now available (House) - 2026-03-24: Motion to accede adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as conferees (House) - 2026-03-23: Conference Committee Report not adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as third conferees (Senate) - 2025-04-11: Conference committee report now available (House) - 2025-04-11: Conference Committee Report agree to disagree adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as second conferees (House) - 2025-04-11: Conference Committee Report agree to disagree adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as second conferees (Senate) - 2025-04-11: Conference committee report now available (House) - 2025-04-11: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (House) - 2025-04-11: Conference Committee Report was adopted; Yea 74, Nay 48, Absent 3 (House) - 2025-03-27: Sen. 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 (Senate) - 2025-03-27: Rep. 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 (House) - 2025-03-13: Motion to accede adopted; Rep. Will Carpenter, Rep. Ron Bryce and Rep. Susan Ruiz appointed as conferees (House) - 2025-03-12: Final Action - Passed as amended; Yea 122, Nay 0, Absent 3 (House) - 2025-03-12: Nonconcurred with amendments; Conference Committee requested; appointed Sen. Beverly Gossage, Sen. William Clifford and Sen. Cindy Holscher (Senate) - 2025-03-11: Committee of the Whole - Committee Report be adopted (House) - 2025-03-11: Committee of the Whole - Be passed as amended (House) - 2025-03-05: Committee Report recommending bill be passed as amended by House Committee on Health and Human Services (House) - 2025-03-03: Hearing: Monday, March 3, 2025, 1:30 PM — Room 112-N (House) - 2025-02-19: Final Action - Passed; Yea 40, Nay 0 (Senate) - 2025-02-19: Received and Introduced (House) - 2025-02-19: Referred to House Committee on Health and Human Services (House) - 2025-02-18: Committee of the Whole - Be passed (Senate) - 2025-02-13: Committee Report recommending bill be passed by Senate Committee on Public Health and Welfare (Senate) - 2025-02-11: Hearing: Tuesday, February 11, 2025, 8:30 AM — Room 142-S (Senate) - 2025-01-28: Referred to Senate Committee on Public Health and Welfare (Senate) - 2025-01-27: Introduced (Senate) ## Bill text - As Amended by House Committee on Health and Human Services: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_82/sb82_01_0000.pdf) - As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_82/sb82_00_0000.pdf) - Enrolled: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_82/sb82_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 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) - 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 Health and Human Services (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_82/sb82_01_0000.pdf) - [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_82/sb82_00_0000.pdf) - [Enrolled (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_82/sb82_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 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) - [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-SB82-2025-2026 (as of 2026-10-17).