Kansas 2023-2024 Regular Session

Kansas House Bill HB2307

Introduced

2/6/23

Refer

2/6/23

Failed

4/30/24

Caption

Providing a sales tax exemption for purchases made to establish and maintain Kansas war memorials and providing a property tax exemption for property with Kansas war memorials.

Impact

The impact of HB2307 is significant as it modifies the Kansas tax code to include explicit exemptions related to war memorials. This amendment not only seeks to ease the financial constraints on organizations that aim to preserve the memory of veterans but also aligns with broader state objectives to honor and remember military service. By amending the relevant sections of the Kansas Statutes, the bill informs non-profits and organizations about the beneficial tax treatment that can facilitate their work on memorials, thus potentially encouraging more initiatives aimed at honoring veterans in the state.

Summary

House Bill 2307 focuses on taxation-related matters, primarily providing exemptions for sales and property taxes for certain purchases associated with the establishment and maintenance of Kansas war memorials. The bill aims to honor the sacrifices of Kansas veterans by ensuring that organizations involved in creating or maintaining war memorials can do so without the burden of tax expenses, facilitating a greater focus on honoring those who served. Specifically, the law will amend existing statutes to clarify the types of properties and activities that would qualify for these exemptions.

Contention

While the bill has primarily received support for its intent to honor veterans, there are discussions about its potential implications on state revenue. Opponents have raised concerns that expanding tax exemptions may lead to reductions in revenue that local governments rely on, affecting funding for public services. This contention highlights a tension between honoring veterans and ensuring adequate funding for essential state and local services, illustrating the complex dynamics present in legislative discussions surrounding tax policy.

Latest HB2307 Activity

Companion Bills

No companion bills found.

Previously Filed As

KS HB2231

Providing a property tax exemption for residential property where a day care facility is operated.

KS HB2126

Providing a sales tax exemption for purchases made by Kansas legal services, inc.

KS HB2306

Providing a sales tax exemption for purchases made by Kansas suicide prevention HQ, inc.

KS SB278

Providing a sales tax exemption for certain purchases and sales by care to share cancer support group of Bourbon county, Kansas, inc.

KS HB2098

Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 120 days, providing an exemption for certain purchases by disabled veterans of the armed forces of the United States, excluding manufacturers' coupons from the sales or selling price for sales tax purposes, providing sales tax exemptions for custom meat processing services and purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, providing sales tax exemptions for certain purchases by doorstep inc., exploration place, inc., Kansas children's discovery center, inc. and the Kansas fairgrounds foundation and providing for a sales tax exemption for sales of property and services used in the provision of communications services.

KS SB129

Providing a sales tax exemption for purchases of personal property or services by doorstep, inc.

KS HB2794

Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases by contractors for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.

KS HB2662

Providing a sales tax exemption for purchases of construction materials by a contractor for the Kansas fairgrounds foundation.

KS HB2077

Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases of construction materials and services for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.

KS SB59

Similar Bills

KS SB169

House Substitute for SB 169 by Committee on Taxation - providing an income tax rate of 5.15% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on January 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.

KS HB2773

Providing a sales tax exemption for certain purchases by the boys' and girls' club of Topeka.

KS SB515

Providing a sales tax exemption for the Dane G. Hansen foundation.

KS SB454

Providing a sales tax exemption for purchases of property and services by nonprofit organizations distributing food pursuant to a food distribution program on a charitable basis.

KS SB60

Substitute for SB 60 by Committee on Assessment and Taxation - Providing sales tax exemptions for custom meat processing services, purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, certain purchases and sales by the Johnson county Christmas bureau association, certain purchases by doorstep inc., exploration place, inc. and Kansas children's discovery center, inc. and sales of menstrual discharge collection devices and diapers and establishing an annual sales tax holiday exempting certain sales of school supplies, computers and clothing.