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House adopts tax conference report including corporate single-factor apportionment and changes to property tax relief programs
Summary
House members adopted the conference committee report on House Bill 22-31, a tax package that included a move to single-factor corporate apportionment, changes to senior homestead refund calculations, and personal-exemption adjustments for certain veterans; the package carried multi-year fiscal notes discussed on the floor.
The Kansas House adopted the conference committee report on the tax package known in the chamber as House Bill 22-31 on April 11, enacting several tax-code adjustments and targeted relief provisions.
Representative Adam Smith, who carried the tax conference report, described the major elements: correction of department interpretation on the head-of-household filer, changes so Social Security is excluded from the income calculation for the tax freeze homestead refund program, a move toward single-factor corporate income tax apportionment (the conference retained the single-factor change), and removal of an aircraft personal-property exemption that had been in the Senate version. Smith presented fiscal estimates for the combined changes: about $4.6 million in fiscal year 2026, $8.8 million in fiscal year 2027 and $23.8 million in fiscal year 2028, noting an estimated $13 million discrepancy tied to railroad and over-the-road trucking apportionment treatments.
Representative Proctor criticized the package as insufficient for disabled veterans and said it would not retain a previous proposal that would have provided broader relief. “We're in a race…they are packing up their families…they're moving to Texas and Florida,” Proctor said in urging greater relief for disabled veterans. Representative Sawyer emphasized changes that will help seniors qualify for the tax freeze program by excluding Social Security from adjusted gross income calculations.
Vote: After debate the conference committee report was adopted and the final roll call recorded 118 yeas and 4 nays on the floor, as announced by the clerk.
Provenance: Conference committee report introduced and presented by Representative Adam Smith and debated on April 11; fiscal notes were discussed on the floor.
