Bill > HB2276

This bill provides a state income tax credit for small businesses in Kansas that purchase advertising from local news organizations between 2026 and 2029. Specifically, eligible small businesses (defined as those with fewer than 50 full-time employees in Kansas) can receive a tax credit equal to 50% of their qualified local news organization advertising expenses in the first year, and 25% in subsequent years. The maximum credit is $5,000 in the first year and $2,500 in subsequent years. To qualify, businesses must purchase advertising from local news organizations that are members of the Kansas Press Association or Kansas Broadcasters Association and that create original content about matters of public interest. The advertising can be with a news organization's own product or on local broadcast radio or television stations. Unused credits can be carried forward for up to ten years, but the credit is not refundable. Businesses must submit a certification from the news organization with their tax return, and any news organization that knowingly provides a false certification could face a civil penalty between $5,000 and $10,000. The bill aims to support local journalism by providing a financial incentive for small businesses to invest in local news advertising.

Budget and Finance

Taxation (H)

https://kslegislature.gov/li/b2025_26/measures/hb2276/