Kansas SB300: 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

What the bill says

An act concerning taxation; relating to income tax; providing for the apportionment of business income for manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer; relating to addition and subtraction modifications; removing obsolete reference to global intangible low-taxed income provided for under the federal internal revenue code; reconciling multiple amendments to the same statute; amending K.S.A. 2025 Supp. 79-3279 and 79-32,117, as amended by section 4 of 2026 Senate Bill No. 368, and repealing the existing sections…

From the enrolled text, April 10, 2026:

AN ACT concerning taxation; relating to income tax; providing for the apportionment of business income for manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer; relating to addition and subtraction modifications; removing obsolete reference to global intangible low-taxed income provided for under the federal internal revenue code; reconciling multiple amendments to the same statute; amending K.S.A. 2025 Supp. 79-3279 and 79-32,117, as amended by section 4 of 2026 Senate Bill No. 368, and repealing the existing sections; also repealing K.S.A. 2025 Supp. 79-32,117, as amended by section 2 of 2026 House Bill No. 2602. Section 1. K.S.A. 2025 Supp. 79-3279 is hereby amended to read as follows: 79-3279. (a) For tax years commencing before January 1, 2027, all business income of railroads and interstate motor carriers of persons or property for hire shall be apportioned to this state by multiplying the business income by a fraction, in the case of railroads, the numerator of which is the freight car miles in this state and the denominator of which is the freight car miles everywhere, and, in the case of interstate motor carriers, the numerator of which is the total number of miles operated in this state and the denominator of which is the total number of miles operated everywhere. (b) For …