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Read. Follow. Verify.Kansas SB 72 allows transfer of housing investor tax credits from original issuance year
Last action · April 10, 2026: Died in Committee
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What This Bill Proposed
State law is amended to allow Kansas housing investor tax credits to be transferred starting from the original tax year the credit was issued, applying retroactively to tax year 2022 and onward.
Tax credit recipients and transferees gain increased flexibility in utilizing or selling state housing tax credits across multiple tax years, impacting tax liabilities for investors and developers participating in qualified residential projects.
- The Kansas housing investor tax credit program provides tax incentives for cash investments in approved residential housing projects across various county population tiers. context
- SB 72 was introduced by the Senate Committee on Assessment and Taxation during the 2025-2026 legislative session and ultimately died in committee. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
qualified investors
Qualified investors receive the ability to transfer housing tax credits starting from the year the credit was originally issued and can transfer credits an unlimited number of times.
transferees
Transferees can claim transferred housing tax credits against their Kansas tax liability beginning in the year the cash investment was originally made by the transferor.
secretary of revenue
The secretary of revenue receives documentation and identifying information for credit transferees and is authorized to adopt rules and regulations to administer the act.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
When does the transferability of housing investor tax credits apply?
Are there limits on how many times a tax credit can be transferred?
What is the annual aggregate cap on tax credits issued under this program?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
3 actions- Apr 10, 2026SenateDied in Committee
- Jan 24, 2025SenateCommitteeReferred to Senate Committee on Assessment and Taxation
- Jan 23, 2025SenateIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Retroactive Tax Credit Transferability
The bill explicitly applies credit transferability rules retroactively to tax year 2022, altering how previously issued credits can be utilized by transferees.
Connected Entities
Sources
www.kslegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 45)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz10Current news / social attention level
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