SB300 — 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.

SB300 — 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. · Informed CitizenrySB300 amends Kansas tax law to change how business income is apportioned for manufacturers of alcoholic liquor. Starting January 1, 2027, these manufacturers will be apportioned based on a three-fa…Open in Informed Citizenry