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KS HB2442
Bill
Status
1/14/2026
Primary Sponsor
Taxation
Click for details
AI Summary
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Manufacturers of alcoholic liquor who sell to distributors will apportion business income to Kansas using a three-factor formula (property + payroll + sales divided by three), rather than the single sales factor that applies to most other businesses starting January 1, 2027
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Amends K.S.A. 2025 Supp. 79-3279, which governs how multistate businesses calculate the portion of their income taxable in Kansas
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Requested by the Kansas Chamber of Commerce through Eric Stafford
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Takes effect upon publication in the statute book
Legislative Description
Providing for the apportionment of business income by a manufacturer of alcoholic liquor by the single sales factor.
Last Action
House Withdrawn from Committee on Federal and State Affairs; Referred to Committee on Taxation
1/15/2026