---
type: "Bill"
title: "Providing for different credit percentages for the tax credit for expenditures for the restoration and preservation of historic structures based on city populations and the amount of the expenditures."
description: "Providing for different credit percentages for the tax credit for expenditures for the restoration and preservation of historic structures based on city populations and the amount of the expenditures."
jurisdiction: "us/states/ks"
legislature: "Kansas Legislature"
session: "2025-2026"
identifier: "SB 227"
citation: "Kansas SB 227 (2025-2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 24
vote_count: 0
first_action: "2025-02-06"
last_action: "2025-04-10"
source: "openstates"
source_identifier: "ocd-bill/5a07828a-c6a3-4c28-9e46-60dc8d796e44"
source_url: "https://www.kslegislature.gov/b2025_26/bills/SB227/"
source_hash: "89e7d3c2fab6eec01d34f9cb17bc183e47f454113bb0722f60066f077148c847"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ks"]
---

# Kansas SB 227 (2025-2026) — Providing for different credit percentages for the tax credit for expenditures for the restoration and preservation of historic structures based on city populations and the amount of the expenditures.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year1/ready_for_publication/sb_227/sb227_00_0000.pdf)
2. **As Amended by House Committee on Taxation** (committee substitute) — [source](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year1/ready_for_publication/sb_227/sb227_02_0000.pdf)
3. **As Amended by Senate Committee on Commerce** (committee substitute) — [source](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year1/ready_for_publication/sb_227/sb227_01_0000.pdf)
4. **{As Amended by House Committee of the Whole}** (committee substitute) — [source](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year1/ready_for_publication/sb_227/sb227_03_0000.pdf)
5. **Enrolled** (enrolled) — [source](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year1/ready_for_publication/sb_227/sb227_enrolled.pdf)

## Sponsors

- Committee on Commerce — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-04-10** Approved by Governor on Tuesday, April 8, 2025 `executive-signature`
- **2025-04-10** Enrolled and presented to Governor on Friday, April 4, 2025
- **2025-03-26** Concurred with amendments in conference; Yea 31, Nay 9
- **2025-03-25** Sen. Larry Alley, Sen. Stephen Owens, and Sen. Mary Ware are appointed to replace Sen. Caryn Tyson, Sen. Virgil Peck, and Sen. Ethan Corson on the Conference Committee
- **2025-03-24** Motion to accede adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as conferees
- **2025-03-24** Nonconcurred with amendments; Conference Committee requested; appointed Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson
- **2025-03-20** Emergency Final Action - Passed as amended; Yea 102, Nay 16, Absent 7 `passage`
- **2025-03-20** Motion to advance to Emergency Final Action adopted
- **2025-03-20** Committee of the Whole - Be passed as amended `passage`
- **2025-03-20** Committee of the Whole - Amendment by Rep. John Alcala was rejected; Yea 47, Nay 65, Absent 13
- **2025-03-20** Committee of the Whole - Motion to Amend - Offered by Rep. John Alcala
- **2025-03-20** Committee of the Whole - Amendment by Rep. Adam Smith was adopted `passage`
- **2025-03-20** Committee of the Whole - Motion to Amend - Offered by Rep. Adam Smith
- **2025-03-20** Committee of the Whole - Committee Report be adopted `passage`
- **2025-03-19** Committee of the Whole - Passed over and retain a place on the calendar
- **2025-03-17** Committee Report recommending bill be passed as amended by House Committee on Taxation `committee-passage-favorable`
- **2025-02-25** Referred to House Committee on Taxation `referral-committee`
- **2025-02-25** Received and Introduced `introduction`
- **2025-02-19** Emergency Final Action - Passed as amended; Yea 31, Nay 9 `passage`
- **2025-02-19** Committee of the Whole - Be passed as amended `passage`
- **2025-02-19** Committee of the Whole - Committee Report be adopted `passage`
- **2025-02-17** Committee Report recommending bill be passed as amended by Senate Committee on Commerce `committee-passage-favorable`
- **2025-02-07** Referred to Senate Committee on Commerce `referral-committee`
- **2025-02-06** Introduced `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5a07828a-c6a3-4c28-9e46-60dc8d796e44`. Confidence: reported (aggregated from official Kansas legislature records).