Kansas · 2025-2026 Regular Session · Bill

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.

Enacted Last action April 10, 2026: Conference committee report now available

Plain-language summary

SB 300 is a bill introduced in the Kansas Senate on January 12, 2026. According to its official title, it concerns: 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. Primary sponsor: Joint Committee on Fiduciary Financial Institutions Oversight. Most recent recorded action (April 10, 2026): Conference committee report now available.

Sponsors

Primary sponsor: Joint Committee on Fiduciary Financial Institutions Oversight.