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.

This bill changes how certain businesses calculate their state income tax. Starting in 2027, alcoholic liquor manufacturers will have different tax apportionment rules based on whether they are a "qualifying Kansas investor" or a "general manufacturer." Qualifying Kansas investors will use a single sales factor method, while general manufacturers will use a three-factor formula. The bill also makes other changes related to tax deductions and apportionment methods for various business types.

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