Kansas House Bill 2446 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Committee Bill
Status: Failed on May 23 2022 - 100% progression
Action: 2022-05-23 - House Died in Committee
Text: Latest bill text (Introduced) [PDF]

Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, business meals and payment protection program loans and expenses, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, exempting from income compensation attributable to unemployment insurance identity fraud, requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions, imposing sales tax on digital property and subscription services, increasing the Kansas standard deduction for income tax purposes and providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.

Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, business meals and payment protection program loans and expenses, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, exempting from income compensation attributable to unemployment insurance identity fraud, requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions, imposing sales tax on digital property and subscription services, increasing the Kansas standard deduction for income tax purposes and providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.

House Taxation Committee

Date	Chamber	Action
2022-05-23	House	House Died in Committee
2021-03-19	House	House Referred to Committee on Taxation
2021-03-19	House	House Introduced

Type	Source
Summary	https://kslegislature.org/li/b2021_22/measures/hb2446/
Text	https://kslegislature.org/li/b2021_22/measures/documents/hb2446_00_0000.pdf
Supplement	https://kslegislature.org/li/b2021_22/measures/documents/fisc_note_hb2446_00_0000.pdf