SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage and the retail sale of higher ethanol blends of fuel, discontinuing the tax credit for qualified alternative-fueled motor vehicle property or fueling station expenditures, repealing the agritourism liability insurance, assistive technology contributions, declared disaster capital investment, owners promoting employment across Kansas and swine facility improvement tax credits and expanding the eligibility for applicable expenses under the child day care services assistance tax credit.
SB 82 status: Introduced — Motion to suspend Joint Rule 4 (k) to allow consideration adopted (updated Apr 10, 2026).
OpenStates summary
What this bill does
Overall score


Bill summary
OfficialProviding tax credits for expenditures for lockable gun and ammunition storage and the retail sale of higher ethanol blends of fuel, discontinuing the tax credit for qualified alternative-fueled motor vehicle property or fueling station expenditures, repealing the agritourism liability insurance, assistive technology c...
Key analysis
Impact analysis
Environment
Benefits
- Promotes higher ethanol fuel blends through new tax incentives
Risks
- Repeals existing tax credits for alternative-fueled motor vehicle property
Economy
Benefits
- Provides tax incentives for small business day care expenses
- Encourages capital investment in gun and ammunition storage
Risks
- Eliminates multiple existing tax credits for agritourism, swine facilities, and disaster recovery
- Creates uncertainty for industries currently utilizing repealed tax credits
Society
Benefits
- Expands eligibility for child day care service tax credits
- Promotes public safety through incentives for lockable firearm storage
Risks
- Repeals the tax credit for assistive technology contributions, which may impact disability support services
How trustworthy & consequential it is
Source
OpenStates
Confidence
lowlow
Analysis status
OpenStates summary
Repealing established tax credits may disrupt financial planning for affected businesses and non-profits
Analysis based on legislative abstract; full bill text not reviewed
Where it stands
Introduced
CurrentMotion to suspend Joint Rule 4 (k) to allow consideration adopted
Committee
UpcomingFloor
UpcomingGovernor
UpcomingEnacted
UpcomingHow it affects your district
Set your location
Add your district to see how this bill may affect your community and who to contact.
Take action
Contact your representatives
Let them know how you feel about this bill.
Share your view
Join the discussion and see what others are saying.
Track this bill
Stay updated on progress and changes.