SENATE - BILL

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.

Signed by Governor

Bill Progress

Introduced
Committee
Committee Report
Floor Action
Opposite Chamber
Enrolled
Governor

Versions

Bill Supp. Note Fiscal Note
Enrolled

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.

As Amended by House Committee on Financial Institutions and Pensions

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.

As Introduced

Prohibiting the office of the state bank commissioner or any other state agency from becoming a receiver for a technology-enabled fiduciary financial institution that becomes insolvent or declares bankruptcy.

vs. Compare

Amendments, Committee Reports, & Conference Committee Reports

Conference Committee Reports 1
Report CCR Brief
Fri, Apr 10, 2026 And the bill be passed as amended.
Committee Reports 2
Committee Report
House Committee on Financial Institutions and Pensions Thu, Mar 5, 2026 And the bill be passed as amended.

Legislative History

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Testimony & Minutes

Senate · Committee on Financial Institutions and Insurance 2
Hearing Date Minutes Presenter Organization Topic PDF
Jan 26, 2026 View Brock Roehler OSBC Proponent
Jan 26, 2026 View Eileen Ma Office of the Revisor of Statutes Legal Memo
House · Committee on Financial Institutions and Pensions 3
Hearing Date Minutes Presenter Organization Topic PDF
Mar 2, 2026 View Derek Fletcher, President and Chief Fiduciary Officer, Beneficient Fiduciary Financial L.L.C., SB300 Neutral WO
Mar 2, 2026 View Brock Roehler, General Counsel, Office of State Bank Commissioner, SB300 Proponent
Mar 2, 2026 View Jason Thompson, Senior Assistant Revisor, Office of Revisor of Statutes, SB300 Bill Brief

Identification

Bill No. SB 300
Chamber Senate
Requested By —

Sections Affected

Amended

K.S.A. 2025 Supp. 9-2301

Effective Date

This act shall take effect and be in force from and after its publication in the statute book.
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