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Kansas HB 2619 proposes sales tax exemptions for manufactured homes and affordable housing construction

Original title: AN ACT concerning sales taxation; relating to exemptions; providing a sales tax exemption for sales of manufactured homes, mobile homes or modular homes and sales of materials and services used by a contractor when constructing or remodeling affordable housing for certain not-for-profit organizations; amending K.S.A. 2025 Supp. 79-3606 and repealing the existing section.

Last action · April 10, 2026: Died in Committee

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

This bill proposes a sales tax exemption for sales of manufactured, mobile, or modular homes, as well as construction materials and services purchased by contractors for building or remodeling affordable housing for certain 501(c)(3) nonprofit organizations serving low-income individuals or families.

Why it matters

Changes tax liability for contractors and eligible nonprofit organizations engaged in building affordable housing, potentially lowering development costs for units targeted at individuals or families earning 80% or less of the .

Background
  • K.S.A. 79-3606 is the Kansas statute containing the state's comprehensive list of retail sales tax exemptions. context
  • HB 2619 was introduced in the 2025-2026 legislative session by the House Committee on Taxation and 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.

Directly affected

Affordable housing nonprofit organizations

Eligible 501(c)(3) organizations receive sales tax exemptions on purchases of manufactured, mobile, or modular homes and construction materials for affordable housing projects.

Directly affected

Construction contractors

Contractors working on qualifying affordable housing projects must handle project exemption certificates, maintain invoices for five years for state audits, and face misdemeanor penalties for improper material use.

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

Who qualifies for the proposed sales tax exemption on manufactured and modular homes under HB 2619?
Not-for-profit organizations exempt under section 501(c)(3) of the federal internal revenue code that are engaged in providing affordable housing to individuals or families earning 80% or less of the , transitional housing, or emergency shelter housing.
Are contractors building affordable housing exempt from paying sales tax on construction tools?
No. The bill explicitly states that nothing in the subsection shall be deemed to exempt the purchase of any construction machinery, equipment, or tools used in the construction or remodeling of such facilities.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died in committee.

Procedural history

4 actions
  1. Apr 10, 2026House
    Died in Committee
  2. Feb 24, 2026House
    Hearing: Tuesday, February 24, 2026, 3:30 PM — Room 346-S
  3. Feb 2, 2026HouseIntroduced
    Introduced
  4. Feb 2, 2026HouseCommittee
    Referred to House Committee on Taxation

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

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expansion of Sales Tax Exemptions

The bill adds subsection (yyyy) to K.S.A. 79-3606, inserting targeted sales tax relief for manufactured housing and construction materials used by affordable housing nonprofits.

Connected Entities

House Committee on Taxation
OrganizationHouse Committee on Taxation“Committee sponsoring HB 2619”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 45)
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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