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Bill > HB2757


KS HB2757

KS HB2757
Repealing or discontinuing certain income tax credit incentives, extending the income tax credit for angel investors and aviation-related employment and providing expanded options in the high performance tax credit program for tax credit transfers and wage requirements for rural businesses.


summary

Introduced
02/06/2026
In Committee
02/16/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT concerning taxation; relating to income tax credit incentives; repealing or discontinuing certain income tax credit incentives; relating to abandoned well plugging credit, agritourism liability insurance credit, alternative fuel tax credit, assistive technology contribution credit, biomass-to-energy plant tax credit and deduction, carbon dioxide capture and sequestration tax deduction, disabled access credit, electric cogeneration facility credit and deduction, employer health insurance contribution credit, environmental compliance credit, friends of cedar crest association credit, petroleum refinery credit, regional foundation credit, storage and blending equipment credit and deduction and swine facility improvement credit; extending the income tax credit for angel investors and aviation-related employment; providing expanded options in the high performance tax credit program for tax credit transfers and wage requirements for rural businesses amending K.S.A. 40-2246, 65-7107, 74-50,131, 74-50,154, 79-229, 79-32,177, 79-32,179, 79-32,180, 79-32,201, 79-32,204, 79-32,207, 79-32,222 and 79-32,256 and K.S.A. 2025 Supp. 32-1438, 74-8133, 79-32,160a and 79-32,176a and repealing the existing sections; also repealing K.S.A. 79-32,218, 79-32,233, 79-32,234, 79-32,235, 79-32,236, 79-32,237, 79-32,245, 79-32,246, 79-32,247, 79-32,248, 79-32,249, 79-32,251, 79-32,252, 79-32,253, 79-32,254 and 79-32,255 and K.S.A. 2025 Supp. 79-32,275 and 79-32,295.

AI Summary

This bill repeals or discontinues several income tax credit incentives, including those for abandoned well plugging, agritourism liability insurance, alternative fuels, assistive technology contributions, biomass-to-energy plants, carbon dioxide capture and sequestration, disabled access, electric cogeneration facilities, employer health insurance contributions, environmental compliance, petroleum refineries, regional foundations, and swine facility improvements, generally by setting an expiration date of tax year 2025 for these credits. It also extends the income tax credit for angel investors until tax year 2031 and modifies the high performance tax credit program to allow for tax credit transfers and to adjust wage requirements for rural businesses, with some of these changes taking effect in 2026.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Commerce, Labor and Economic Development (House)

Last Action

House Hearing: Thursday, February 26, 2026, 3:30 PM Room 346-S (on 02/26/2026)

bill text


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