Kansas · 2025-2026
SB 300
Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer and removing obsolete reference to global intangible low-taxed income provided for under the federal internal revenue code in determining Kansas adjusted gross income.
Bill record: Open States bulk CSV (bills/votes) CC0-1.0
Summary AI-generated
Kansas SB 300 proposes apportioning business income for alcoholic liquor manufacturers based on whether the taxpayer is a qualifying Kansas investor or a general manufacturer. The bill also removes an obsolete reference to global intangible low-taxed income from the federal internal revenue code when determining Kansas adjusted gross income.
Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)
Issue tags AI-classified
Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)
Roll-call votes on this bill
| Question | Chamber | Result | Yea | Nay | Other | Date | Source |
|---|---|---|---|---|---|---|---|
| House Conference Committee Report was adopted - Yea: 121 Nay: 0 | lower | pass | 120 | 0 | 4 | Apr 10, 2026 | LegiScan API LegiScan-ToS |
| Senate Conference Committee Report was adopted - Yea: 39 Nay: 0 | upper | pass | 38 | 0 | 1 | Apr 10, 2026 | LegiScan API LegiScan-ToS |
| House Final Action - Passed as amended - Yea: 122 Nay: 0 | lower | pass | 121 | 0 | 2 | Mar 11, 2026 | LegiScan API LegiScan-ToS |
| Senate Final Action - Passed - Yea: 40 Nay: 0 | upper | pass | 39 | 0 | 0 | Feb 11, 2026 | LegiScan API LegiScan-ToS |