Kansas 2025-2026 Regular Session

Kansas House Bill HB2233

Introduced

2/4/25

Refer

2/4/25

Caption

Disqualifying from the carbon dioxide capture and sequestration property tax exemption and the income tax accelerated depreciation deduction if machinery and equipment are used to inject animal manure into the ground.

Summary

HB 2233 amends Kansas tax law to exclude certain property and equipment from existing tax incentives for carbon dioxide capture, sequestration, or utilization when that property is used to inject animal manure into the ground. Specifically, the bill would deny the property tax exemption for qualifying carbon dioxide capture/sequestration property and deny the income tax accelerated depreciation deduction for qualifying machinery and equipment if they are used for manure injection. The bill preserves the current definitions and general structure of the carbon dioxide capture and sequestration incentives, but adds a disqualifying condition tied to manure injection. In effect, facilities or equipment that otherwise qualify for these tax benefits would lose eligibility if they are used for that purpose. The bill would amend K.S.A. 79-233 and 79-32,256 and repeal the existing versions of those statutes.

Impact

The bill would narrow two existing Kansas tax preferences: a property tax exemption for carbon dioxide capture, sequestration, or utilization property, and an income tax deduction for amortization of carbon dioxide capture, sequestration, or utilization machinery and equipment. By adding a manure-injection exclusion, it would affect taxpayers, project developers, and operators using equipment for agricultural waste disposal or related subsurface injection activities, while leaving the broader carbon capture incentive framework intact for other uses.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate or formal support/opposition in the available record. Based on the bill text and caption, the measure appears targeted and technical rather than expansive, suggesting a policy intent to limit tax benefits for a specific use of equipment rather than to overhaul the underlying carbon capture incentives.

Contention

The likely point of contention is the carve-out for machinery and property used to inject animal manure into the ground. Supporters may view the change as preventing tax subsidies for manure disposal or related practices that should not receive clean-energy incentives, while opponents may argue it could unintentionally affect agricultural operations or mixed-use carbon capture projects. Because no hearing transcript is available, the specific arguments and sponsors' or opponents' positions are not documented in the provided materials.

Latest KS HB2233 Activity

View All Events: KS 2025-2026 Regular Session HB2233

Companion Bills

No companion bills found.

Previously Filed As

KS HB2003

Establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, modifying the definition of household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims and citing the section as the homeowners' property tax freeze program, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value, providing for certain exclusions from the prohibition of paying taxes under protest after a valuation notice appeal and providing four prior years' values on the annual valuation notice.

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SB8

Exempting the sale of firearms, firearms accessories, ammunition, firearm safes and firearm safety devices from the retatilers' sales tax.

KS SB6

Providing a sales tax exemption for sales of electricity to residential premises by municipally owned or operated utilities.

KS SCR1604

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property and personal property mobile homes.

KS HB2001

Authorizing the secretary of commerce to enter into agreements with major professional sports franchises to establish STAR bond projects for a major professional sports complex, providing for additional revenue sources, expanding the powers and discretion of the secretary and making other changes to the STAR bonds financing act to facilitate such projects, limiting the secretary’s authority to approve such projects to one year unless extended by the legislative coordinating council, authorizing the Kansas development finance authority to issue STAR bonds for such projects, transferring funds under certain circumstances from the state gaming revenues fund to the attracting professional sports to Kansas fund for the fiscal year ending June 30, 2025, and, if approved by the legislative coordinating council, for the fiscal year ending June 30, 2026.

KS SB5

Authorizing counties to impose an earnings tax.

KS HB2004

Authorizing counties to propose an earnings tax for ballot question.

KS SB7

Authorizing federally licensed firearm dealers, in addition to county sheriffs, to receive applications for concealed carry licenses and forward such applications to the attorney general, prohibiting sheriffs from assessing any fee related to application services and allowing dealers to assess a fee related to application services not to exceed $20.

Similar Bills

KS HB2406

Providing tax exemption eligibility for telecommunication, railroad, commercial and industrial machinery and equipment that is currently ineligible for tax exemption due to such equipment being acquired or transported into this state on or before June 30, 2006.