Kansas HB2432: Providing an excise tax on large employers for certain federal benefits paid to employees

What the bill says

An act concerning taxation; relating to excise tax; providing a tax on large employers for certain federal benefits paid to employees.

From the introduced text, January 12, 2026:

AN ACT concerning taxation; relating to excise tax; providing a tax on large employers for certain federal benefits paid to employees. Be it enacted by the Legislature of the State of Kansas: Section 1. Sections 1 through 4, and amendments thereto, shall be known and may be cited as the stop bad employers by zeroing out subsidies act. Sec. 2. (a) There is hereby imposed an excise tax on each large employer equal to 100% of the qualified employee benefits received by an employee of such employer for the taxable year. (b) In the case of an employer that was not in existence throughout the preceding calendar year, the determination of whether such employer is a large employer shall be based on the average number of employees that such employer is reasonably expected to employ on business days in the current calendar year. (c) Any reference in this section to an employer shall include a reference to any predecessor of such employer. (d) As used in this section: (1) "Employee" (B) any individual who is a full-time or part-time independent contractor, including any employee of such independent contractor, and provides services to the employer, unless: (i) The individual is free from control and direction in connection with the performance of the service, both under the contract for the performance of …

Read the full official text

Sponsors

• Heather Meyer (D) · primary sponsor
• Melissa Oropeza (D)
• Susan Ruiz, Susan (I)

Latest actions

1. April 10, 2026: Died in Committee
2. January 12, 2026: Referred to House Committee on Taxation
3. January 12, 2026: Introduced
4. January 12, 2026: Prefiled for Introduction on Friday, January 9, 2026

Common questions

What is HB2432?

HB2432 is a bill in the Kansas Legislature (2025-2026 Regular Session): Providing an excise tax on large employers for certain federal benefits paid to employees.

What does HB2432 do?

In its own words: An act concerning taxation; relating to excise tax; providing a tax on large employers for certain federal benefits paid to employees.

What is the status of HB2432?

In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).

Who sponsored HB2432?

Heather Meyer (D), with 2 co-sponsors.

Where is the official record for HB2432?

On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/hb2432/