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HB 2619

Providing a sales tax exemption for sales of manufactured homes mobile homes and modular homes and materials and services used by a contractor when constructing or remodeling affordable housing for certain organizations.

2025-2026 Regular Session

Kansas bill exempts manufactured/modular homes and construction materials from sales tax when used by qualifying organizations to build affordable housing.

Died in Committee
#taxation
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Bill Summary · HB 2619

Legislative bill overview

HB 2619 would exempt manufactured homes, mobile homes, and modular homes from Kansas sales tax when sold to or used by qualifying organizations for affordable housing construction. The bill also extends the exemption to materials and services used by contractors when building or remodeling affordable housing for these designated organizations.

Why is this important

This tax exemption could reduce construction costs for affordable housing developers, potentially making housing more accessible to lower-income Kansans. However, it represents foregone state and local sales tax revenue that would need to be absorbed by the state budget or offset through other means.

Potential points of contention

  • Revenue impact: The fiscal cost to state and local governments from lost sales tax revenue is unclear and could be significant depending on how many projects qualify
  • Definition of qualifying organizations: The bill's specificity (or lack thereof) regarding which organizations are "certain organizations" could create administrative challenges or disputes over eligibility
  • Market fairness: Competitors in the housing construction industry who don't work with qualifying organizations may argue the exemption creates unfair competitive advantages
  • Affordable housing definition: No clear definition of what constitutes "affordable housing" in the bill, which could lead to disputes or gaming of the system

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

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