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Did Not Advance

Kansas HB 2233 Disqualifies Carbon Capture Equipment Used for Animal Manure Injection from Tax Exemptions and Deductions

Original title: AN ACT concerning taxation; relating to property taxation; disqualifying property from the carbon dioxide capture and sequestration property tax exemption if used to inject animal manure into the ground; relating to income tax; disqualifying from the carbon dioxide capture and sequestration property accelerated depreciation deduction if machinery and equipment are used to inject animal manure into the ground; amending K.S.A. 79-233 and 79-32,256 and repealing the existing sections.

Last action · April 10, 2026: Died in Committee

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Official description

AN ACT concerning taxation; relating to property taxation; disqualifying property from the carbon dioxide capture and sequestration property tax exemption if used to inject animal manure into the ground; relating to income tax; disqualifying from the carbon dioxide capture and sequestration property accelerated depreciation deduction if machinery and equipment are used to inject animal manure into the ground; amending K.S.A. 79-233 and 79-32,256 and repealing the existing sections.

Why it matters

Taxpayers using carbon capture equipment to inject animal manure underground lose eligibility for state property tax exemptions and a 10-year income tax deduction, altering tax liability for agricultural and industrial operations engaging in this practice.

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 operating carbon capture equipment used for animal manure injection

They lose eligibility for property tax exemptions and income tax accelerated depreciation deductions on machinery and equipment used to inject animal manure into the ground.

Key Facts

  • Property tax exemption under K.S.A. 79-233 is amended to exclude any carbon dioxide capture, sequestration, or utilization property that injects animal manure into the ground.
  • Income tax accelerated depreciation deduction under K.S.A. 79-32,256 is amended to exclude machinery and equipment that injects animal manure into the ground.
  • The bill repeals the existing versions of K.S.A. 79-233 and 79-32,256.

Frequently Asked Questions

What tax benefits are affected by HB 2233?
The bill affects the property tax exemption for carbon dioxide capture property and the income tax for carbon dioxide capture machinery and equipment.
Who is affected by this exclusion?
Taxpayers who own or operate carbon dioxide capture, , or utilization property and equipment that is used to inject animal manure into the ground.

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

3 actions
  1. Apr 10, 2026House
    Died in Committee
  2. Feb 4, 2025HouseIntroduced
    Introduced
  3. Feb 4, 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

House Committee on Taxation
OrganizationHouse Committee on Taxation“Legislative committee that sponsored HB 2233”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 45)
  • Controversy30
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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