Kansas House Bill HB2097

Kansas 2025-2026 Regular Session

• Introduced: 1/27/25
• Refer: 1/27/25

Caption

Providing for approval by the department of wildlife and parks for qualified program or management plans to qualify for the nongame and endangered species habitat credit.

Summary

HB 2097 revises Kansas income tax credits tied to real property used for wildlife habitat conservation and public-access programs. The bill updates the nongame and endangered species habitat credit so that, in addition to land designated for threatened or endangered species or species in need of conservation, qualifying property may also be included in a recovery plan, conservation agreement, or other qualified program or management plan approved by the Department of Wildlife and Parks. It also requires the department to maintain a public website list of approved programs and management plans and to provide guidance for conservation organizations seeking qualification. The bill preserves and refines two related tax benefits. First, it allows a credit for ad valorem taxes and assessments paid on qualifying property while the approved management activities remain in effect. Second, it allows a credit for habitat management costs and for construction and maintenance of improvements on qualifying land, with unused credit amounts able to be carried forward or, in some cases, reimbursed from appropriated funds. The bill also extends the credit framework to property enrolled in a department-facilitated public access program for hunting, fishing, or other uses, if the property is also under qualified habitat-improvement management activities. The act is set to take effect January 1, 2026. In practical terms, HB 2097 would affect landowners, conservation organizations, and taxpayers who participate in habitat restoration or public-access programs. It would broaden the administrative role of the Department of Wildlife and Parks by giving it authority to approve qualifying programs and management plans and to publish those approvals, which could make the credit more accessible and more standardized. The bill amends K.S.A. 2024 Supp. 79-32,203 and repeals the existing version of that statute. The available context suggests generally favorable treatment of the bill, as it was requested on behalf of the Kansas chapter of Backcountry Hunters & Anglers and introduced by the House Committee on Taxation. No committee transcript or recorded votes were provided, so there is no documented floor or committee debate in the supplied materials. Based on the bill’s structure, the likely support comes from conservation and hunting-access interests, while any concerns would likely center on tax expenditure costs, administrative discretion in approving plans, and the scope of eligibility for credits.

Impact

HB 2097 would amend Kansas income tax law by expanding and clarifying eligibility for the nongame and endangered species habitat credit under K.S.A. 79-32,203. It adds a formal approval process for qualified programs and management plans through the Department of Wildlife and Parks, requires the department to publish qualifying programs online, and preserves credits for both property taxes paid on eligible land and habitat-management expenditures. It also extends the public-access-related credit structure to qualifying enrolled land and sets the effective date for January 1, 2026.

Sentiment

The bill appears to have a generally positive or supportive policy posture, based on its introduction by the House Committee on Taxation at the request of Backcountry Hunters & Anglers and its conservation-oriented purpose. No votes or committee testimony were provided, so there is no recorded opposition or amendment debate in the supplied materials. The available context suggests the measure is aimed at encouraging habitat conservation and public access rather than being a controversial tax overhaul.

Contention

No direct contention is documented in the provided transcripts or votes, but the bill’s likely points of debate are identifiable from its text. Potential concerns could include the fiscal impact of expanding tax credits, the use of state revenue to reimburse excess credits, and the degree of discretion given to the Department of Wildlife and Parks to determine which programs and management plans qualify. Supporters would likely emphasize habitat restoration, species conservation, and hunting/fishing access, while skeptics might question administrative complexity or the breadth of eligible projects.