Kansas 2025-2026 Regular Session

Kansas Senate Bill SB451

Filed/Introduced
8/8/26  
Introduced
2/3/26  
Refer
2/4/26  
Report Pass
2/12/26  
Engrossed
2/25/26  
Refer
2/25/26  

Caption

House Substitute for SB451 by House Committee on Elections - Clarifying when contributions may be accepted for the primary and general elections, prohibiting the use of public assets by government officers and employees to advocate for proposed amendments to the constitution of the state of Kansas and ballot questions submitted to voters, requiring campaign finance treasurer reports to include the products and services provided by vendors, requiring reporting of small contributions to the public disclosure commission.

Summary

SB 451 amends Kansas campaign finance reporting law, specifically K.S.A. 25-4148, to require more detailed disclosure when campaign money is spent through intermediaries such as advertising agencies, public relations firms, or political consultants. Under the bill, treasurers must itemize not only the payment to the intermediary but also the individual vendors receiving disbursements, along with the products and services provided, dates, and purposes of those payments. The bill also preserves and reorganizes existing reporting requirements for contributions, expenditures, in-kind contributions, testimonial events, and political committee affiliations. The measure is aimed at increasing transparency in campaign spending by making it easier to see how campaign funds are ultimately used. It applies to candidate treasurers, candidate committees, party committees, and political committees, and it continues to authorize the Kansas Governmental Ethics Commission to require amended or missing reports. The bill also makes technical and conforming changes to the statute and repeals the prior version of K.S.A. 25-4148.

Impact

SB 451 would amend Kansas election law governing campaign finance disclosures, expanding the level of detail required in treasurer reports for expenditures routed through advertising agencies, public relations firms, and political consultants. It would affect reporting obligations for candidates, candidate committees, party committees, and political committees, while leaving the broader reporting framework in place. The bill would also reinforce the enforcement role of the Kansas Governmental Ethics Commission by preserving its authority to require amended or late reports.

Sentiment

The available voting history shows strong support for the bill, with the Senate passing it on emergency final action by a unanimous 40-0 vote. No committee transcript excerpts were provided, but the bill’s focus on transparency and disclosure suggests it was viewed favorably as a campaign finance accountability measure. The lack of recorded opposition in the vote indicates broad bipartisan or at least chamber-wide agreement.

Contention

The main policy issue underlying SB 451 is the balance between transparency in campaign finance and the administrative burden of more detailed reporting. The bill requires treasurers to identify downstream vendors and the specific products and services purchased, which may be seen as improving public disclosure but also increasing compliance complexity for campaigns and their consultants. No explicit objections are included in the provided materials, and the unanimous vote suggests that any concerns did not generate significant visible opposition in the Senate.

Companion Bills

No companion bills found.

Previously Filed As

KS SB4

Requiring all advance voting ballots be returned by 7:00 p.m. on election day.

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 SB3

Clarifying the procedures and restrictions on accepting a nomination for an elected office.

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.

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 SCR1603

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for residential property.

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 HB2004

Authorizing counties to propose an earnings tax for ballot question.

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.

Similar Bills

No similar bills found.