republic-os/legislation/us/states/ks/2021-2022/hb-2239.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Providing tax credits for graduates of aerospace and aviation-related educational programs and employers of program graduates, school and classroom supplies purchased by teachers, contributions to community colleges and technical colleges, qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees and expanding eligibility, amount and transferability of the research and development tax credit, providing homestead property tax refunds from the income tax refund fund to certain persons based on the increase in property tax over the base year property tax amount, providing for an additional personal income tax exemption for 100% disabled veterans, establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level, establishing a checkoff for contributions to the Kansas historic site fund, establishing a revenue neutral rate complaint process for tax levies, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports, requiring roll call votes and publication of information to exceed the revenue neutral rate, classifying certain agritourism activities and zoos as land devoted to agricultural use, classifying land devoted to agriculture that is subject to the federal grassland conservation reserve program as grassland, establishing a property tax exemption for antique utility trailers, allowing for the proration of value when certain personal property is acquired or sold prior to September 1 of any tax year, providing for the exemption of inventory and work-in-progress machinery and equipment for telecommunications machinery and equipment, increasing the extent of exemption for residential property from the statewide school levy, providing for abatement or credit of property tax for buildings and improvements destroyed or substantially destroyed by natural disaster, providing a sales tax exemption for certain fencing and for reconstructing, repairing or replacing certain fencing damaged or destroyed by a wildfire, flood, tornado or other natural disaster, excluding separately stated delivery charges from sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, providing countywide retailers' sales tax authority for Wilson county, requiring disclosure of distribution of revenues on countywide retailers' sales tax ballot proposals, validating the election held to approve a retailers' sales tax levy by the city of Latham, extending the time period for eligibility in the loan repayment program and the income tax credit for rural opportunity zones, enacting the Gage park improvement authority act and providing for the creation of the Gage park improvement authority and an election for the imposition of a countywide sales tax sales tax within the boundaries of Shawnee county.	Providing tax credits for graduates of aerospace and aviation-related educational programs and employers of program graduates, school and classroom supplies purchased by teachers, contributions to community colleges and technical colleges, qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees and expanding eligibility, amount and transferability of the research and development tax credit, providing homestead property tax refunds from the income tax refund fund to certain persons based on the increase in property tax over the base year property tax amount, providing for an additional personal income tax exemption for 100% disabled veterans, establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level, establishing a checkoff for contributions to the Kansas historic site fund, establishing a revenue neutral rate complaint process for tax levies, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports, requiring roll call votes and publication of information to exceed the revenue neutral rate, classifying certain agritourism activities and zoos as land devoted to agricultural use, classifying land devoted to agriculture that is subject to the federal grassland conservation reserve program as grassland, establishing a property tax exemption for antique utility trailers, allowing for the proration of value when certain personal property is acquired or sold prior to September 1 of any tax year, providing for the exemption of inventory and work-in-progress machinery and equipment for telecommunications machinery and equipment, increasing the extent of exemption for residential property from the statewide school levy, providing for abatement or credit of property tax for buildings and improvements destroyed or substantially destroyed by natural disaster, providing a sales tax exemption for certain fencing and for reconstructing, repairing or replacing certain fencing damaged or destroyed by a wildfire, flood, tornado or other natural disaster, excluding separately stated delivery charges from sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, providing countywide retailers' sales tax authority for Wilson county, requiring disclosure of distribution of revenues on countywide retailers' sales tax ballot proposals, validating the election held to approve a retailers' sales tax levy by the city of Latham, extending the time period for eligibility in the loan repayment program and the income tax credit for rural opportunity zones, enacting the Gage park improvement authority act and providing for the creation of the Gage park improvement authority and an election for the imposition of a countywide sales tax sales tax within the boundaries of Shawnee county.	us/states/ks	Kansas Legislature	2021-2022	HB 2239	Kansas HB 2239 (2021-2022)	bill		enacted		6	39	5	2021-02-04	2022-04-25	openstates	ocd-bill/5665f258-3574-4264-89c8-52296facaf29	http://www.kslegislature.org/li/api/v11/rev-1/bill_status/hb2239	b82643cd3b50a774d919b7a8ae01748a37e3812ddd2976b93625fade5c57b553	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ks

Kansas HB 2239 (2021-2022) — Providing tax credits for graduates of aerospace and aviation-related educational programs and employers of program graduates, school and classroom supplies purchased by teachers, contributions to community colleges and technical colleges, qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees and expanding eligibility, amount and transferability of the research and development tax credit, providing homestead property tax refunds from the income tax refund fund to certain persons based on the increase in property tax over the base year property tax amount, providing for an additional personal income tax exemption for 100% disabled veterans, establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level, establishing a checkoff for contributions to the Kansas historic site fund, establishing a revenue neutral rate complaint process for tax levies, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports, requiring roll call votes and publication of information to exceed the revenue neutral rate, classifying certain agritourism activities and zoos as land devoted to agricultural use, classifying land devoted to agriculture that is subject to the federal grassland conservation reserve program as grassland, establishing a property tax exemption for antique utility trailers, allowing for the proration of value when certain personal property is acquired or sold prior to September 1 of any tax year, providing for the exemption of inventory and work-in-progress machinery and equipment for telecommunications machinery and equipment, increasing the extent of exemption for residential property from the statewide school levy, providing for abatement or credit of property tax for buildings and improvements destroyed or substantially destroyed by natural disaster, providing a sales tax exemption for certain fencing and for reconstructing, repairing or replacing certain fencing damaged or destroyed by a wildfire, flood, tornado or other natural disaster, excluding separately stated delivery charges from sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, providing countywide retailers' sales tax authority for Wilson county, requiring disclosure of distribution of revenues on countywide retailers' sales tax ballot proposals, validating the election held to approve a retailers' sales tax levy by the city of Latham, extending the time period for eligibility in the loan repayment program and the income tax credit for rural opportunity zones, enacting the Gage park improvement authority act and providing for the creation of the Gage park improvement authority and an election for the imposition of a countywide sales tax sales tax within the boundaries of Shawnee county.

Version chain

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

1. As introduced (filed) — source
2. As Amended by House Committee (committee substitute) — source
3. As Amended by Senate Committee (committee substitute) — source
4. Enrolled - Law effective July 1, 2022 (committee substitute) — source
5. Version 3 (committee substitute) — source
6. {As Amended by Senate Committee of the Whole} (committee substitute) — source

Votes

• Emergency Final Action - Substitute passed as amended; — 36–2 (pass) · upper
• Conference Committee Report was adopted; — 39–0 (pass) · upper
• Conference Committee Report was adopted; — 103–10 (pass) · lower
• Committee of the Whole - Ruling of the chair was sustained — 26–9 (pass) · upper
• Emergency Final Action - Passed as amended; — 123–0 (pass) · lower

Sponsors

• Committee on Taxation — primary (organization)
• Committee on Assessment and Taxation — cosponsor (organization)

Timeline

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

• 2021-02-04 Introduced introduction
• 2021-02-05 Referred to Committee on Taxation referral-committee
• 2021-02-11 Hearing: Wednesday, February 17, 2021, 3:30 PM Room 346-S
• 2021-02-25 Committee Report recommending bill be passed as amended by Committee on Taxation committee-passage-favorable
• 2021-03-04 Committee of the Whole - Now working on
• 2021-03-04 Committee of the Whole - Committee Report be adopted
• 2021-03-04 Committee of the Whole - Be passed as amended passage
• 2021-03-04 Emergency Final Action - Passed as amended; Yea: 123 Nay: 0 passage
• 2021-03-10 Engrossed on Friday, March 5, 2021
• 2021-03-10 Received and Introduced introduction
• 2021-03-11 Referred to Committee on Assessment and Taxation referral-committee
• 2021-03-18 Hearing: Monday, March 22, 2021, 9:30 AM Room 548-S
• 2021-03-26 Committee Report recommending substitute bill be passed by Committee on Assessment and Taxation committee-passage-favorable
• 2022-03-16 Withdrawn from Calendar, Rereferred to Committee on Assessment and Taxation referral-committee, withdrawal
• 2022-03-21 Committee Report recommending bill be passed as amended by Committee on Assessment and Taxation committee-passage-favorable
• 2022-03-23 Committee of the Whole - Now working on
• 2022-03-23 Committee of the Whole - Committee Report be adopted recommending substitute bill be passed passage, substitution
• 2022-03-23 Committee of the Whole - Motion to Amend - Offered by Senator Tyson amendment-introduction
• 2022-03-23 Committee of the Whole - Amendment by Senator Tyson was adopted amendment-passage
• 2022-03-23 Committee of the Whole - Motion to Amend - Offered by Senator Tyson amendment-introduction
• 2022-03-23 Committee of the Whole - Amendment by Senator Tyson was adopted amendment-passage
• 2022-03-23 Committee of the Whole - Motion to Amend - Offered by Senator Baumgardner amendment-introduction
• 2022-03-23 Committee of the Whole - Amendment by Senator Baumgardner was adopted amendment-passage
• 2022-03-23 Committee of the Whole - Motion to Amend - Offered by Senator Holland amendment-introduction
• 2022-03-23 Senator Hilderbrand raised a question of germaneness. The amendment was ruled not germane.
• 2022-03-23 Committee of the Whole - Ruling of the chair was sustained Yea: 26 Nay: 9
• 2022-03-23 Committee of the Whole - Motion to Amend - Offered by Senator Francisco amendment-introduction
• 2022-03-23 Committee of the Whole - Amendment by Senator Francisco was adopted amendment-passage
• 2022-03-23 Committee of the Whole - Substitute bill be passed as amended passage, substitution
• 2022-03-23 Emergency Final Action - Substitute passed as amended; Yea: 36 Nay: 2 passage, substitution
• 2022-03-28 Nonconcurred with amendments; Conference Committee requested; appointed
• 2022-03-29 Motion to accede adopted; Senator Tyson, Senator Peck and Senator Holland appointed as conferees
• 2022-03-30 Representative Mason is appointed to replace Representative Highland on the Conference Committee
• 2022-04-01 Conference Committee Report was adopted; Yea: 39 Nay: 0 passage
• 2022-04-01 Conference committee report now available
• 2022-04-01 Conference Committee Report was adopted; Yea: 103 Nay: 10 passage
• 2022-04-25 Enrolled and presented to Governor on Friday, April 8, 2022 executive-receipt
• 2022-04-25 Engrossed on Wednesday, April 6, 2022
• 2022-04-25 Approved by Governor on Thursday, April 14, 2022 executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/5665f258-3574-4264-89c8-52296facaf29. Confidence: reported (aggregated from official Kansas legislature records).