Kansas HB 2791: Enacting the forbidding abuse child transitions act, restricting use of state funds to promote gender transitioning, prohibiting healthcare professionals from treating children whose gender identity is inconsistent with the child's sex, authorizing a civil cause of action against healthcare professionals for providing such treatments, authorizing professional discipline against a physician who performs such treatment, prohibiting professional liability insurance from covering damages for healthcare providers that provide gender transition treatment to children and adding violation of the act to the definition of unprofessional conduct for physicians and nurses.

Bill Text

Session of 2026
HOUSE BILL No. 2791
By Committee on Taxation
Requested by Representative Awerkamp
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AN ACT concerning gaming; relating to sports wagering; imposing an
excise tax on all sports wagers at a rate of 3% of the amount wagered;
creating the public education fund and the sports wagering privilege tax
refund fund; transferring the proceeds of such tax to the state school
district finance fund; decreasing the statewide property tax levy for
school districts by 1.5 mills; amending K.S.A. 72-5133 and K.S.A.
2025 Supp. 72-5142 and 74-8733 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. (a) For the privilege of placing sports wagers in this
state, there is hereby imposed on each sports wager placed with a lottery
gaming facility manager a privilege tax at a rate of 3% upon the total
amount wagered.
(b) The privilege tax imposed by this section shall be paid by the
person placing the sports wager to the lottery gaming facility manager.
Each lottery gaming facility manager shall collect from the person placing
the sports wager the full amount of such tax and remit such tax to the
department of revenue in the manner prescribed by subsection (c). The
department of revenue shall administer and enforce the payment of such
tax.
(c) The tax levied and collected pursuant to this section shall become
due and payable by the lottery gaming facility manager monthly, on or
before the 25
th day of the following month from when such tax is
collected. Each lottery gaming facility manager shall make a true report to
the department of revenue, on a form prescribed by the secretary of
revenue, providing such information as may be necessary to determine the
amounts to which any such tax shall apply for all sports wagers accepted
by the lottery gaming facility manager for the applicable month or months.
Such report shall be accompanied by the tax disclosed by such report.
(d) All taxes collected under the provisions of this section shall be
remitted by the secretary of revenue to the state treasurer in accordance
with the provisions of K.S.A. 75-4215, and amendments thereto. Upon
receipt of each such remittance, the state treasurer shall deposit the entire
amount in the state treasury to the credit of the public education fund
established by section 2, and amendments thereto. Any refund due on
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HB 2791 2
privilege tax collected pursuant to this section shall be paid out of the
sports wagering privilege tax refund fund, which is hereby established in
the state treasury and reimbursed by the director of taxation from
collections of the privilege tax authorized by this section.
(e) The director of taxation shall have the power to require any lottery
gaming facility manager to furnish additional information deemed
necessary for the purpose of computing the amount of the taxes due
pursuant to this section and, for such purpose, examine all books, records
and files of such persons or entities and issue subpoenas and examine
witnesses under oath. If any witness fails or refuses to appear at the
request of the director, or refuse access to books, records and files, the
district court of the proper county, or the judge thereof, on application of
the director, shall compel obedience by proceedings for contempt, as in the
case of disobedience of the requirements of a subpoena issued from such
court or a refusal to testify therein. The provisions of K.S.A. 75-5133, 79-
3610, 79-3611, 79-3612, 79-3613, 79-3615 and 79-3617, and amendments
thereto, relating to the assessment, collection, appeal and administration of
the retailers' sales tax, insofar as practicable, shall have full force and
effect with respect to the taxes, interest, penalties and fines imposed by
this section.
New Sec. 2. (a) There is hereby established in the state treasury the
public education fund. The public education fund shall be administered by
the executive director. Expenditures from such fund shall be made in
accordance with appropriations acts upon warrants of the director of
accounts and reports issued pursuant to vouchers approved by the
executive director or executive director's designee.
(b) Moneys in the public education fund shall only be used for
purposes of the state school district finance fund established by K.S.A. 72-
5133, and amendments thereto, and for the payment of sports wagering
privilege tax refunds. The director of accounts and reports shall transfer
moneys in the public education fund to the state school district finance
fund and the sports wagering privilege tax refund fund on or before the
15
th day of each month to each respective fund in such amounts as certified
by the director of taxation.
Sec. 3. K.S.A. 72-5133 is hereby amended to read as follows: 72-
5133. (a) The state school district finance fund, established by K.S.A. 1991
Supp. 72-7081, prior to its repeal, is hereby conti