This bill amends Kansas tax law by introducing new tax credits while repealing several existing ones. It establishes a tax credit for expenditures on lockable gun and ammunition storage, allowing residents to receive a credit of 25% of their expenses, capped at $250 per year for tax years 2026 through 2028. Additionally, a new credit for retail dealers selling higher ethanol blends of fuel is introduced, set at $0.05 per gallon sold during the same tax years. The bill also repeals the tax credit for qualified alternative-fueled motor vehicle property and eliminates various unused tax credits related to agritourism and assistive technology.

Moreover, the bill modifies child care tax credits by increasing the allowable percentage for employers contributing to child care services and expanding the definition of eligible expenses. It allows taxpayers to carry forward unused credits for up to three years, with a cap of $3 million for community child care credits and $2.5 million for the ethanol blend credit. The bill also establishes a tax credit program specifically for retail dealers selling higher ethanol blends, with a total cap of $2.5 million in tax credits issued per year. Existing statutes, including K.S.A. 79-32,201, will be repealed effective January 1, 2027, to streamline the tax credit process and promote the sale of higher ethanol blends. The act will take effect upon publication in the statute book.

Statutes affected:
Conference Committee Report - Thu, Apr 9, 2026 - Amd to SB82: 65-7107, 79-32, 74-50, 32-1438
Conference Committee Report - Fri, Apr 10, 2026 - Amd to SB82: 65-7107, 79-32, 32-1438
Enrolled: 65-7107, 79-32, 32-1438