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 Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
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.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Sponsors
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Joint Committee on Fiduciary Financial Institutions Oversight | Primary sponsor | Not applicable (committee) | — | — |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Conference committee report now available
- Motion to suspend Joint Rule 4 (k) to allow consideration adopted
- Conference Committee Report was adopted; Yea 121, Nay 0, Absent 4
- Conference Committee Report was adopted; Yea 39, Nay 0, Absent 1
- Motion to suspend Joint Rule 4 (k) to allow consideration adopted
- Enrolled and presented to Governor on Friday, April 17, 2026
- Approved by Governor on Monday, April 27, 2026
- Motion to accede adopted; Rep. Nick Hoheisel, Rep. Angela Stiens and Rep. Rui Xu appointed as conferees
- Final Action - Passed as amended; Yea 122, Nay 0, Absent 2
- Nonconcurred with amendments; Conference Committee requested; appointed Sen. Brenda Dietrich, Sen. Michael Fagg and Sen. Silas Miller
- Committee of the Whole - Committee Report be adopted
- Committee of the Whole - Be passed as amended
Showing 12 most recent of 21 actions. Full history