Bill > HB2233

This bill modifies two existing Kansas tax laws to exclude properties and equipment used for injecting animal manure into the ground from receiving certain tax benefits related to carbon dioxide capture and sequestration. Specifically, the bill removes property tax exemptions and income tax accelerated depreciation deductions for machinery and equipment that injects animal manure into the ground. Currently, these tax benefits apply to equipment used to capture, sequester, or utilize carbon dioxide from industrial sources, such as machinery that captures carbon emissions or carbon dioxide injection wells. By adding language that explicitly excludes animal manure injection equipment, the bill narrows the scope of these tax incentives. The changes would prevent businesses using such equipment from receiving the previously available 5-year property tax exemption and the 10-year accelerated depreciation deduction, which allowed for a 55% deduction in the first year and 5% in each of the next nine years. The bill will take effect upon publication in the Kansas statute book.

Budget and Finance

Taxation (H)

https://kslegislature.gov/li/b2025_26/measures/hb2233/