Which Kansas income, privilege, and premium tax credits did 2026 Senate Bill 82 repeal?

Plain-English summary

2026 Senate Bill 82 deletes or repeals five Kansas income, privilege, and/or premium tax credits, effective July 1, 2026.

Section 2 — deleted:

• Individual Development Account credit (K.S.A. 65-7107). Paragraphs (b) through (f) are deleted, repealing the credit for contributions to an individual development account under the assistive-technology program. No carryover — no credit was ever claimed under those provisions.

Section 6 — repealed:

• Agritourism credit (K.S.A. 32-1438). A corporate income tax credit for certain liability-insurance costs of a registered agritourism operator; only corporations qualified; capped at $2,000; three-year carryover. Repeal does not stop a corporation from using unused credit within its three-year carryover period.
• Qualified Swine Facility credit (K.S.A. 79-32,204). A corporate income tax credit for required improvements to a qualified swine facility; only corporations qualified; four-year carryover. Repeal does not stop a corporation from using unused credit within its four-year carryover period.
• Promoting Employment Across Kansas (PEAK) credit (K.S.A. 79-32,266). A credit for income from business activities of PEAK-qualified companies (available for tax years after December 31, 2010). No carryover — no credit was ever claimed.
• Certain Major Disasters credit (K.S.A. 79-32,262). An income, privilege, or premium tax credit (or refund) for certain capital investments in or near certain cities within three years of certain major disasters; limited to tax years 2008, 2009, and 2010, with a 10-year carryover. That carryforward period had already expired before repeal.

What this means for you

Corporations holding agritourism or swine-facility credit carryovers

• The credits are gone going forward, but if you already earned credit, you can still use your remaining carryover — three years for agritourism (K.S.A. 32-1438) and four years for the swine facility credit (K.S.A. 79-32,204). Repeal doesn't cut that short.

Everyone else

• The individual development account, PEAK, and major disasters credits effectively had nothing left to lose: no credit was ever claimed (IDA and PEAK), or the carryover window had already closed (major disasters, limited to 2008–2010). Repealing them removes dormant provisions from the statutes.

Tax preparers

• Don't claim these credits for tax years after the repeal takes effect (July 1, 2026), except for legitimately carried-over agritourism or swine-facility credit still within its window.

Common questions

Q: What bill repealed these credits?
A: 2026 Senate Bill 82, effective July 1, 2026. (The same bill also created the new ethanol retailer credit covered in Notice 26-04.)

Q: Do I lose my unused agritourism or swine-facility credit?
A: No. A corporation can still use unused credit within its remaining carryover period — three years for agritourism, four years for the swine facility credit.

Q: Were the IDA and PEAK credits ever used?
A: According to the notice, no credit was ever claimed under either, so there is no carryover to preserve.

Q: What about the major disasters credit?
A: It only applied to tax years 2008–2010, and its carryforward period had already expired before the repeal.

Citations and references

• Senate Bill 82 (2026) — the enacting law; provisions effective July 1, 2026.
• K.S.A. 65-7107 (Section 2) — paragraphs (b)–(f) deleted; individual development account (assistive technology) credit repealed; no carryover (never claimed).
• K.S.A. 32-1438 (Section 6) — agritourism liability-insurance credit (corporate only, $2,000 cap) repealed; three-year carryover of unused credit preserved.
• K.S.A. 79-32,204 (Section 6) — qualified swine facility credit (corporate only) repealed; four-year carryover of unused credit preserved.
• K.S.A. 79-32,266 (Section 6) — Promoting Employment Across Kansas (PEAK) credit repealed; no carryover (never claimed).
• K.S.A. 79-32,262 (Section 6) — major-disasters income/privilege/premium tax credit repealed; limited to tax years 2008–2010; carryforward already expired.
• Effective date: July 1, 2026.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 26-09

Original ruling text

Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                         NOTICE 26-09

         REPEAL OF VARIOUS INCOME, PRIVILEGE, AND/OR PREMIUM TAX CREDITS

                                         (JULY 1, 2026)

   During the 2026 Legislative Session Senate Bill 82 was passed and signed into law. Section

2 of the Bill amends K.S.A. 65-7107 to delete a credit, and Section 6 of the Bill repeals certain
income, privilege, and/or premiums tax credits. Specifically, the deleted and repealed credits are:

Section 2

   Individual Development Account

   K.S.A. 65-7107         Paragraphs (b) through (f) of the statute are deleted to repeal the credit
                          for contributions to an individual development account under the
                          individual development account program for assistive technology.
                          There will be no carryover of any credit because no credit was ever
                          claimed under the repealed statutory provisions.

Section 6

Agritourism

   K.S.A. 32-1438         The statute allowed a Kansas corporate income tax credit for certain
                          costs of liability insurance paid by a registered agritourism operator who
                          operates an agritourism activity. Individuals or entities other than
                          corporations did not qualify for the credit. The credit was capped at
                          $2,000. Any unused credit could be carried over until used, except the
                          credit could not be carried over after the third taxable year succeeding
                          the taxable year in which the credit was first claimed. Repeal of the
                          statute does not prevent a corporation holding unused credit from using
                          it within the three-year carryover period.

Qualified Swine Facility

   K.S.A. 79-32,204       The statute allowed a Kansas corporate income tax credit for required
                          improvements to a qualified swine facility. Individuals or entities other
                          than corporations did not qualify for the credit. Any unused credit could
                          be carried over until used, except the credit could not be carried over
                          after the fourth taxable year succeeding the taxable year in which the
                          costs were incurred. Repeal of the statute does not prevent a corporation

                      holding unused credit from using it within the four-year carryover
                      period.

Promoting Employment Across Kansas (PEAK)

 K.S.A. 79-32,266     The statute allowed a Kansas income tax credit for taxpayers who
                      received income from business activities of certain companies that
                      qualified under the promoting employment across Kansas act. The
                      credit was available for tax years beginning after December 31, 2010.
                      There will be no carryover of any credit because no credit was ever
                      claimed under the repealed statutory provisions.

Certain Major Disasters

 K.S.A. 79-32,262     The statute allowed a Kansas income, privilege, or premium tax credit
                      or refund of tax liability for certain capital investments in a business
                      located in or near certain cities made within three years of occurrence
                      of certain major disasters. The provisions of the statute were limited to
                      tax years 2008, 2009, and 2010, with carryover of any unused credit
                      until the 10th taxable year succeeding the taxable year in which the
                      qualified investment was made. As a result, any carry forward period
                      expired prior to repeal of the statute.

 The provisions of the Bill are effective on July 1, 2026.

                                 TAXPAYER ASSISTANCE

 Additional copies of this notice, forms or publications are available from our web site,

www.ksrevenue.gov. If you have questions about this Notice, please contact:

                              Taxpayer Assistance Center
                            Kansas Department of Revenue
                           Scott Office Building, 1st Floor
                                   120 SE 10th Ave
                                   P. O. Box 3506
                               Topeka, KS 66601-3506
                                 Phone: 785-368-8222
                         Hearing Impaired TTY: 785-296-6461
                                  Fax: 785-291-3614