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Bill

Bill

SB 296

Eliminating certain tax credits, exemptions, incentives, refunds and limitations, a transitional adjustment, a checkoff and a restoration program administered by the secretary that have expired or are no longer applicable.

2025-2026 Regular Session

SB 296 eliminates expired Kansas tax credits, exemptions, and administrative programs to simplify state tax code and reduce compliance burden.

Died in Committee
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WeVote Research Nonpartisan
Bill Summary · SB 296

Legislative bill overview

SB 296 eliminates various expired or obsolete tax credits, exemptions, incentives, refunds, and administrative programs previously managed by Kansas's tax secretary. The bill performs housekeeping by removing tax provisions that have reached their expiration dates or are no longer functional in current law.

Why is this important

Cleaning up expired tax provisions simplifies the state tax code, reduces administrative burden, and eliminates confusion caused by outdated rules that technically remain on the books. This can improve tax compliance and reduce errors by taxpayers and administrators who might otherwise waste resources navigating dead provisions.

Potential points of contention

  • Loss of potential revenue tools: Some eliminated credits or incentives might have served useful policy purposes, and their removal could affect businesses or individuals who relied on them or lobbied for their preservation
  • Lack of specificity in the bill: The general language makes it difficult for stakeholders to identify exactly which programs are affected before passage, limiting opportunity for targeted feedback
  • Unintended consequences: Eliminating interconnected tax provisions could have unexpected effects on tax calculation or eligibility for related benefits that aren't immediately apparent

Compiled from official sources — confirm details with the bill’s official record.

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