Kansas SB 300: Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer and removing obsolete reference to global intangible low-taxed income provided for under the federal internal revenue code in determining Kansas adjusted gross income.

Status: Prefiled for Introduction on Monday, December 29, 2025 (as of 2026-01-12)

State: Kansas · Session: 2025-2026 · Bill: SB 300

Subjects: Financial Institutions, Taxation

Sponsors: Joint Committee on Fiduciary Financial Institutions Oversight

View Kansas SB 300 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.