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Read. Follow. Verify.Kansas HB 2318 links future personal and corporate income tax rate cuts to revenue growth and budget stabilization reserves
Last action · April 10, 2026: Died in Senate Committee
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What This Bill Proposed
Future personal and corporate income tax rate reductions are conditioned on state general fund collections exceeding inflation-adjusted base year revenues and the reaching at least 20% of prior tax receipts. Commencing August 15, 2025, the director of the budget must annually certify whether these revenue and reserve thresholds are met to trigger rate recalculations by the secretary of revenue.
Determines whether Kansas taxpayers experience income and reductions or maintain existing brackets based on state revenue performance and reserve balances.
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.
Resident individuals
Kansas resident taxpayers are subject to income tax rate schedules and potential future rate reductions contingent on state revenue and reserve thresholds.
Corporations
Corporations doing business or deriving income in Kansas are subject to normal and surtax rates and potential rate reductions based on state collections.
State banks and financial institutions
National banking associations, state banks, trust companies, and savings and loan associations are subject to privilege taxes affected by the rate reduction provisions.
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
What conditions must be met for income tax rates to decrease under this bill?
When does the budget director make the annual revenue determination?
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
18 actions- Apr 10, 2026SenateDied in Senate Committee
- Feb 24, 2026SenateHearing: Tuesday, February 24, 2026, 9:30 AM — Room 548-S
- Mar 25, 2025SenateCommitteeReferred to Senate Committee on Assessment and Taxation
- Mar 24, 2025SenateIntroducedReceived and Introduced
- Mar 21, 2025HouseEngrossed on Friday, March 21, 2025
- Mar 20, 2025HouseCommittee of the Whole - Now working on
Show 12 earlier actions
- Mar 20, 2025HouseFloorCommittee of the Whole - Committee Report be adopted
- Mar 20, 2025HouseCommittee of the Whole - Motion to Amend - Offered by
- Mar 20, 2025HouseFloorCommittee of the Whole - Amendment by was adopted
- Mar 20, 2025HouseCommittee of the Whole - Motion to Amend - Offered by
- Mar 20, 2025HouseFloorCommittee of the Whole - Amendment by was adopted
- Mar 20, 2025HouseFloorCommittee of the Whole - Be passed as amended
- Mar 20, 2025HouseFloorMotion to advance to Emergency Final Action adopted
- Mar 20, 2025HouseFloorEmergency Final Action - Passed as amended
- Mar 17, 2025HouseFloorCommittee Report recommending bill be passed as amended by
- Mar 3, 2025HouseHearing: Monday, March 3, 2025, 3:30 PM — Room 346-S
- Feb 6, 2025HouseIntroducedIntroduced
- Feb 6, 2025HouseCommitteeReferred 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.
Connected Entities
Sources
www.kslegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy65Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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