WeVote
Log In

Bill

Bill

SB 227

Providing for different credit percentages for the tax credit for expenditures for the restoration and preservation of historic structures based on city populations and the amount of the expenditures.

2025-2026 Regular Session

Kansas tax credit for historic building restoration now varies by city size and project spending level, signed into law April 2025.

Enrolled and presented to Governor on Friday, April 4, 2025
0
WeVote Research Nonpartisan
Bill Summary · SB 227

Legislative bill overview

SB 227 modifies Kansas's historic preservation tax credit program by creating a tiered credit structure based on city population and project expenditure levels. Rather than a uniform credit percentage, the bill provides different incentive rates depending on whether projects occur in larger cities, smaller communities, and the scale of restoration spending.

Why is this important

Historic preservation tax credits influence private investment decisions in building restoration. By adjusting credit percentages by community size, the bill attempts to direct preservation incentives strategically—potentially boosting investment in smaller Kansas communities while calibrating incentives in larger cities. This affects both state tax revenue and local economic development patterns.

Potential points of contention

  • Revenue impact: Variable credit percentages will create different costs to the state budget; smaller communities may receive higher percentage credits, increasing total state expenditure on preservation incentives
  • Equity concerns: The tiered system may create perceptions that certain city sizes receive preferential treatment, raising questions about fairness across urban and rural areas
  • Economic effectiveness: Whether differentiated credits actually change investment behavior or simply reduce tax collections without driving additional preservation activity remains uncertain

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

Sign in to ask a question.