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HB 2208KANSASSession 2025-2026State Billdead

Did Not Advance

Kansas proposes Endow Kansas tax credit act offering credits for permanent endowment fund gifts

Original title: AN ACT concerning taxation; relating to income and privilege tax credits; enacting the endow Kansas tax credit act; establishing a tax credit for endowment gifts to certain endowment funds held by qualified community foundations.

Last action · April 10, 2026: Died in Committee

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

Law

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What This Bill Proposed

The Endow Kansas Tax Credit Act establishes a state income and credit equal to 70% of qualifying endowment gifts made to unrestricted or field-of-interest s held by certified community foundations, starting in tax year 2026. The legislation caps total statewide tax credits at $3 million for 2026, $4 million for 2027, and $5 million for 2028 and subsequent years, while imposing individual and entity credit caps and a minimum gift threshold of $500.

Why it matters

Taxpayers making qualifying charitable endowment gifts to certified community foundations could reduce their Kansas income or liability by up to 70%, subject to annual aggregate statewide caps and per-taxpayer limits ranging from $100,000 to $200,000.

Background

Community foundations in Kansas manage permanent charitable funds to support local community needs, nonprofits, and educational programs. 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

Taxpayers

Taxpayers subject to Kansas income or privilege tax may receive a 70% tax credit for qualifying endowment gifts, subject to individual dollar caps and minimum gift thresholds.

Directly affected

Qualified community foundations

Qualified community foundations must apply for department certification, maintain good standing, and comply with reporting requirements to participate.

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 is the minimum endowment gift required to qualify for the tax credit?

A minimum endowment gift of $500 is required for a taxpayer to qualify for an award of the credit.

Can unused tax credits be carried forward to future years?

Yes, if the credit exceeds the taxpayer's tax liability, the excess portion may be carried forward in succeeding taxable years for up to five years, after which any remaining credit is forfeited.

Are the tax credits transferable to another taxpayer?

No, the tax credit is not transferable.

What else do you want to know?

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Where This Stands

This bill did not become law - Died in committee.

Procedural history

4 actions

Apr 10, 2026House
Died in Committee
Feb 10, 2025House
Hearing: Monday, February 10, 2025, 3:30 PM — Room 346-S
Feb 3, 2025HouseIntroduced
Introduced
Feb 3, 2025HouseCommittee
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.

Connected Entities

Department of Revenue, House Committee on Taxation, Kansas

OrganizationDepartment of Revenue“Administers the certification of community foundations and allocation of tax cre”Map →

OrganizationHouse Committee on Taxation“Legislative committee sponsoring the bill”Map →

locationKansas“Jurisdiction where the tax credit act applies”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100

Significance20
Lowered because this bill did not pass (its text scored 55)
Controversy25
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz20
Current news / social attention level

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