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Bill > HB2442
KS HB2442
KS HB2442Providing for the apportionment of business income by a manufacturer of alcoholic liquor by the single sales factor.
summary
Introduced
01/14/2026
01/14/2026
In Committee
01/15/2026
01/15/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT concerning taxation; relating to income tax; providing for the apportionment of business income by a manufacturer of alcoholic liquor by the single sales factor; amending K.S.A. 2025 Supp. 79-3279 and repealing the existing section.
AI Summary
This bill amends Kansas tax law to change how manufacturers of alcoholic liquor, as defined by K.S.A. 41-102, calculate their business income for tax purposes. Currently, their business income is apportioned to Kansas using a three-factor formula that includes property, payroll, and sales. This bill proposes to change this for alcoholic liquor manufacturers selling to distributors, so that their business income will be apportioned solely based on their sales factor, meaning only the portion of their income generated from sales within Kansas will be taxed in Kansas. This change is part of a broader shift in Kansas tax law where, starting January 1, 2027, all business income for all taxpayers will be apportioned using only the sales factor, and this bill also introduces provisions for a deferred tax impact deduction for certain publicly traded companies related to this shift.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Taxation (House)
Last Action
House Withdrawn from Committee on Federal and State Affairs; Referred to Committee on Taxation (on 01/15/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://kslegislature.gov/li/b2025_26/measures/hb2442/ |
| Fiscal Note - Ficsal Note: As introduced | https://kslegislature.gov/li/b2025_26/measures/documents/fisc_note_hb2442_00_0000.pdf |
| BillText | https://kslegislature.gov/li/b2025_26/measures/documents/hb2442_00_0000.pdf |
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