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Session of 2025
HOUSE BILL No. 2276
By Committee on Taxation
Requested by Representative Hoheisel on behalf of CATALYST
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AN ACT concerning income taxation; relating to credits; providing an
income tax credit for an eligible small business that purchases qualified
local news organization advertising.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) For taxable years 2026 through 2029, there shall be
allowed a credit against the tax liability imposed under the Kansas income
tax act for an eligible small business that purchases qualified local news
organization advertising from a local news organization.
(b) (1) The amount of the credit shall equal 50% of qualified local
news organization advertising expenditures for the first taxable year an
eligible small business earns the credit and 25% of qualified local news
organization advertising expenditures for each taxable year thereafter.
(2) A taxpayer shall be limited to a maximum amount of credit of
$5,000 for the first taxable year an eligible small business taxpayer earns
the credit and a maximum amount of credit of $2,500 for each taxable year
thereafter.
(c) Any unused credit amounts may be carried forward for up to ten
taxable years immediately following the taxable year for which the credits
were allowed. The credit shall not be refundable.
(d) Every taxpayer claiming a tax credit under this section shall
submit a certification signed by a representative of each local news
organization that the taxpayer purchased qualified local news organization
advertising with the taxpayer's income tax return form. A local news
organization must certify on the form that the local qualified news
organization qualifies as a qualified local news organization and that the
taxpayer purchased qualifying local news organization advertising.
(e) An entity that knowingly issues a false certification under
subsection (d) shall be subject to a civil penalty of not less than $5,000 and
not more than $10,000 for each false certification issued.
(f) As used in this section:
(1) "Advertising" means providing consideration for the publication,
dissemination, solicitation or circulation of visual, aural, spoken or written
communication, directly or indirectly, to:
(A) Induce any person or organization to purchase a good or service
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or to contribute to a cause; or
(B) raise awareness of a brand, good, service or issue.
(2) "Eligible small business" means any entity that employs
individuals in Kansas where the average number of full-time employees
employed by such entity during such taxable year was less than 50.
(3) "Local news organization" means an entity that:
(A) Engages professionals to create, edit, produce and distribute
original content concerning matters of public interest, through reporting
activities, including conducting interviews, observing current events or
analyzing documents or other information;
(B) meets membership requirements of the Kansas press association
or the Kansas broadcasters association.
(4) "Qualified local news organization advertising" means amounts
paid or incurred in the ordinary course of a trade or business for:
(A) Advertising with a product, service or other offering that is fully
owned and operated by a local news organization; or
(B) advertising or underwriting on any broadcast radio or television
station licensed by the federal communications commission to serve a
local community.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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