5941153bb7
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
74 lines
4.8 KiB
Markdown
74 lines
4.8 KiB
Markdown
---
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type: "Bill"
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title: "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."
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description: "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."
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jurisdiction: "us/states/ks"
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legislature: "Kansas Legislature"
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session: "2025-2026"
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identifier: "SB 300"
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citation: "Kansas SB 300 (2025-2026)"
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classification: ["bill"]
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subjects: ["Financial Institutions"]
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status: "enacted"
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primary_sponsors: []
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version_count: 3
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action_count: 21
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vote_count: 0
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first_action: "2026-01-12"
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last_action: "2026-04-10"
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source: "openstates"
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source_identifier: "ocd-bill/ea129e00-87d6-488f-a93d-c1643d5f2fe6"
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source_url: "https://www.kslegislature.gov/b2025_26/bills/SB300/"
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source_hash: "fbeca3e093de79bb0388b114339fcd993a98ef2513d45bd465f58c32c3d1ce31"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ks"]
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---
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# Kansas SB 300 (2025-2026) — 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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **As Introduced** (filed) — [source](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb300_00_0000.pdf)
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2. **As Amended by House Committee on Financial Institutions and Pensions** (committee substitute) — [source](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_300/sb300_01_0000.pdf)
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3. **Enrolled** (enrolled) — [source](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_300/sb300_enrolled.pdf)
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## Sponsors
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- Joint Committee on Fiduciary Financial Institutions Oversight — primary (organization)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-04-10** Approved by Governor on Monday, April 27, 2026 `executive-signature`
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- **2026-04-10** Enrolled and presented to Governor on Friday, April 17, 2026
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- **2026-04-10** Motion to suspend Joint Rule 4 (k) to allow consideration adopted
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- **2026-04-10** Conference Committee Report was adopted; Yea 39, Nay 0, Absent 1
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- **2026-04-10** Conference Committee Report was adopted; Yea 121, Nay 0, Absent 4
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- **2026-04-10** Motion to suspend Joint Rule 4 (k) to allow consideration adopted
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- **2026-04-10** Conference committee report now available
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- **2026-03-12** Motion to accede adopted; Rep. Nick Hoheisel, Rep. Angela Stiens and Rep. Rui Xu appointed as conferees
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- **2026-03-11** Nonconcurred with amendments; Conference Committee requested; appointed Sen. Brenda Dietrich, Sen. Michael Fagg and Sen. Silas Miller
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- **2026-03-11** Final Action - Passed as amended; Yea 122, Nay 0, Absent 2 `passage`
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- **2026-03-10** Committee of the Whole - Be passed as amended `passage`
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- **2026-03-10** Committee of the Whole - Committee Report be adopted `passage`
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- **2026-03-05** Committee Report recommending bill be passed as amended by House Committee on Financial Institutions and Pensions `committee-passage-favorable`
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- **2026-02-12** Referred to House Committee on Financial Institutions and Pensions `referral-committee`
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- **2026-02-12** Received and Introduced `introduction`
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- **2026-02-11** Final Action - Passed; Yea 40, Nay 0 `passage`
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- **2026-02-10** Committee of the Whole - Be passed `passage`
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- **2026-02-03** Committee Report recommending bill be passed by Senate Committee on Financial Institutions and Insurance `committee-passage-favorable`
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- **2026-01-13** Referred to Senate Committee on Financial Institutions and Insurance `referral-committee`
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- **2026-01-12** Introduced `introduction`
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- **2026-01-12** Prefiled for Introduction on Monday, December 29, 2025 `filing`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ea129e00-87d6-488f-a93d-c1643d5f2fe6`. Confidence: reported (aggregated from official Kansas legislature records).
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