Kansas 2025-2026 Regular Session

Kansas House Bill HB2388

Introduced
2/17/25  

Caption

Providing a sales tax exemption for purchases and sales made by the friends of cedar crest association.

Impact

The proposed changes are expected to ease the financial burden on eligible nonprofits by allowing them to purchase materials and services without the burden of sales tax. This exemption is significant for organizations that often operate on tight budgets and rely heavily on donations and grants. By reducing operational costs, these nonprofits can allocate more resources towards their core missions, potentially enhancing services provided to the community and boosting local economic activities.

Summary

House Bill 2388 proposes amendments to the Kansas sales tax law, specifically regarding exemptions for certain purchases made by nonprofit organizations. The bill aims to provide a sales tax exemption for purchases made by the Friends of Cedar Crest Association, expanding the categories of nonprofits that can benefit from this tax relief. By amending K.S.A. 2024 Supp. 79-3606, the legislation seeks to facilitate the financial operations of organizations involved in charitable, educational, or health-related services in Kansas, thus promoting their mission to support community needs.

Contention

Arguments for the bill focus on the positive implications of supporting nonprofit organizations, emphasizing the vital role they play in delivering health care, social services, and emergency assistance to vulnerable populations. However, there may be concerns regarding equity in tax relief benefits and the potential consequence of reduced state tax revenue. Some legislators have raised questions about the extent of the tax exemptions and whether they may disproportionately favor certain organizations while leaving others without similar benefits.

Companion Bills

No companion bills found.

Previously Filed As

KS SB6

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

KS SB8

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

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 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 HB2004

Authorizing counties to propose an earnings tax for ballot question.

KS SB5

Authorizing counties to impose an earnings tax.

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 HB2002

Expanding medical assistance eligibility and enacting the cutting healthcare costs for all Kansans act.

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

No similar bills found.