Kansas 2023-2024 Regular Session

Kansas House Bill HB2306

Introduced
2/6/23  
Refer
2/6/23  

Caption

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

Impact

If enacted, HB2306 would potentially alleviate financial burdens on the Kansas Suicide Prevention HQ, facilitating its operational costs by exempting it from sales tax on relevant purchases. This can enhance the organization's capacity to allocate more resources towards suicide prevention training and community outreach, directly addressing public health concerns related to mental health crises. The bill may also set a precedent for future tax exemptions for other nonprofit organizations engaged in similar health-related initiatives, promoting broader support for charitable work in the state.

Summary

House Bill 2306 seeks to amend the existing Kansas sales and compensating use tax statutes by providing a specific sales tax exemption for purchases made by Kansas Suicide Prevention HQ, Inc. This organization, designated as a 501(c)(3) entity, aims to support suicide prevention efforts through training and awareness initiatives across the state. The bill revises K.S.A. 2022 Supp. 79-3606, incorporating changes that explicitly list Kansas Suicide Prevention HQ as one of the entities eligible for sales tax exemptions when purchasing necessary items to fulfill its charitable objectives.

Contention

While the bill appears to be a straightforward tax relief measure for a nonprofit organization, there may be some contention surrounding the broader implications on state tax revenues, as additional exemptions could cumulatively impact the budget. Proponents argue that the long-term societal benefits of enhanced mental health support justify the fiscal changes, while critics may focus on how such exemptions could lead to reduced funding for public programs elsewhere. Discussions around HB2306 may reflect differing views on prioritizing funding for nonprofits focused on addressing mental health issues versus the necessity of retaining tax revenue for state services.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2126

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

KS HB2307

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.

KS HB2203

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

KS HB2197

Providing a sales tax exemption for purchases made by sleep in heavenly peace, 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 HB2234

Providing a sales tax exemption for purchases by Junction City main street, inc.

KS HB2388

Providing a sales tax exemption for purchases and sales made by the friends of cedar crest association.

KS HB2662

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

KS SB26

Providing a sales tax exemption for certain purchases by bowling centers.

KS SB129

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

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 SB520

Providing a sales tax exemption for certain not-for-profit organizations that provide public transportation services.

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.

KS HB2685

Providing a sales tax exemption for registered charitable organizations.

KS SB435

Providing a sales tax exemption for period products, diapers and incontinence products.