
3:06 p.m. yesterday
The 2026 Legislature adjourned in early April without passage of significant property tax relief. The brief session allows those running for statewide election or for reelection in the Kansas House additional time to fundraise and campaign.
Legislators tried again this session to advance property tax relief, agreeing in conference to both a Constitutional Amendment and a local government spending cap. After several attempts, a Constitutional Amendment capping property tax valuation caps ultimately failed to advance and a local government spending cap bill that passed was ultimately vetoed by Governor Laura Kelly.
The KSCPA supported bill, House Bill 2573, passed the House and Senate unanimously and was signed by Governor Kelly. The bill modernizes Kansas’ Public Accountancy Act, offering an additional pathway to CPA licensure via a bachelor’s degree, two years of experience and passage of the CPA exam. This approach allows future CPAs to gain experience sooner, strengthens the talent pipeline, and improves access to trusted financial expertise for Kansas businesses, communities, and taxpayers. Additional, passage of HB 2573 also ensures Kansas remains aligned with national standards.
After two sessions, Senate Bill 30 passed the House and Senate was Vetoed by the Governor and that Veto was ultimately Overridden. The KSCPA’s weighed in during a Senate hearing requesting that CPAs be treated like other similarly situated professions. The bill requires legislative approval for new occupational licensing requirements or significant changes adopted by state agencies. The new provisions do not apply to the judicial branch or medical professionals.
Several key Kansas tax credits and STAR Bonds were renewed for 5-years and a Kansas Sports Authority was established to oversee the new Chief’s stadium and practice facilities.
Aviation, Angels and two other tax credits renewed through 2031-CCR for House Bill 2464 extends several existing tax credit programs included:
STAR Bonds Renewal and Sports Authority Enactment-CCR for HB 2466 renews STAR Bonds for 5-year adds amusement parks to the program but not vertical builds. The Kansas Sports Authority creates a framework for developing and overseeing an NFL stadium in Kansas, creates 9 members appointed by Governor to ensure accountability, transparency, and protections for Kansas taxpayers.
Three tax packages were agreed to during Legislative Veto Session, two of which became law. The third was vetoed by the Governor but could not be overridden because of the Legislative Adjournment.
Tax Credit Package-CCR for Senate Bill 82 includes tax credits for ethanol blends of fuel, lockable gun and ammunition storage and removes several unused tax credits. The package also includes changes for the childcare tax credit program to increase participation and utilization including a three-year carryforward.
Single Factor Tax for Alcohol Manufacturers CCR for Senate Bill 300 allows in-state manufacturers of alcoholic liquor to utilize the single sales factor apportionment method to apportion business income to Kansas for corporation income tax purposes for tax years beginning on or after January 1, 2027. The bill also repeals obsolete global intangible low taxed income (GILTI) provisions.
The June 1st candidate filing deadline marked a significant milestone in the 2026 Kansas'
election cycle, establishing the field of candidates who will run for seats at the federal and state levels. Statewide offices, Kansas House of Representatives, the four US House seats and one US Senator are all up for election this year. The Kansas Senate, except for two seats, are not up for election until 2028.
Kansas Republicans have enjoyed a supermajority in both the House and Senate, allowing for consensus on veto overrides and passage of constitutional amendments. This election will determine if the supermajority holds in the Kansas House.
Kansas Democrats have held the Governor’s office for the last eight years. Will they be able to hold that seat or will a Republican regain the Governor’s office?
Below is a report summarizing key filing developments and examines their potential implications for the Kansas Legislature and statewide political environment.
There will be two constitutional amendments considered during the 2026 election cycle. The first will be considered during the primary election and asks voters to decide if Kansas Supreme Court Justices should be elected directly by voters or remain under current law where the Supreme Court Nomination Committee made up of attorneys and non-attorneys recommend three candidates from which the Governor who will serve. Electing judges has historically been a controversial issue at the Kansas Statehouse, and it is expected that this question being on the primary ballot will incentivize voters to go to the polls for the primary.
A second constitutional amendment, which is less controversial, will be on the November ballot and asks whether the Kansas Constitution should explicitly state that only U.S. citizens may vote in state and local elections.
The Kansas US Senate race is a crowded field of candidates seeking the seat currently held by Republican Senator Roger Marshall. Sen. Marshall filed for re-election and has drawn a primary but enters the cycle as the Republican frontrunner. Democrats drew a large primary field of eleven candidates that includes former USDA Rural Development Director Christy
Davis, State Senator Patrick Schmidt, former federal prosecutor Jason Hart, pastor Adam Hamilton, attorney Anne Parelkar, physician Kevin Latz, developer Erik Murray, and several other candidates. The race will be closely watched as Democrats attempt to break a Republican hold on Kansas' US Senate seat that dates back to 1939, though Republicans remain favored to retain the seat.
While in the U.S. House, all Kansas members are up for election. All four incumbents have filed for re-election and each face a primary.
1st District – Incumbent Republican Tracey Mann (elected in 2021) drew a primary from Craig Musser while the Democrat side of the ballot will see a primary between Colin McRoberts and Lauren Reinhold. Winners of each primary will face off in general.
2nd District - Incumbent Republican Derek Schmidt (elected in 2025) drew a primary from Chad Young. The winner of the Republican primary will face either Democrat Don Coover or Braeden Curwick in the general.
3rd District - Incumbent Democrat Sharice Davids (elected in 2019) faces a primary opponent in Sarah Preu, while the Republican primary will be between Chase LaPorte or Eric Jenkins. Winners of the primaries will face off in the general.
4th District - Incumbent Republican Ron Estes (elected in 2017) will face Frank McCollum in a primary. The winner of the Republican primary will face the winner of a 4-way Democratic primary between Chris Carmichael, Cole Epley, Ryan Gilbert, and Katy Tyndell.
The Kansas Governor's race is shaping up as one of the state's most competitive open-seat contests in years. Gov. Laura Kelly is term-limited and not able to seek re-election, leaving both parties with contested primaries. The Governor’s race is a crowded field, with 7 Republicans and 3 Democrats having announced their candidacies. Below is a look at the front runners in the Governor’s race:
Senate President Ty Masterson, from Andover, is serving his second term as Senate President and picked up President Trump’s endorsement last week. Masterson announced Monday that Senator Jeff Klemp, current Senator from Leavenworth, as his Lt. Governor. In a campaign announcement, Masterson touted his campaign will focus on curbing crime, lowering taxes, attracting jobs, and ending wokeness in education.
Insurance Commissioner Vicki Schmidt, a moderate Republican, has a long history of serving Kansas. She spent 14 years as a Kansas Senator before running and winning two elections for Insurance Commissioner. In fact, Schmidt won her last statewide race with the highest margins in the state. Kansas Farm Bureau President, Joe Newland, has agreed to be her Lt. Governor Candidate.
Secretary of State Scott Schwab spent over a decade in the Kansas House, ending his tenure as the House Speaker pro tem when he ran for KS Secretary of State. Schwab states he opposes big government and high property taxes and will work to lower taxes, cut red tape for businesses, ban China from buying farmland, and let his Christian values guide his social policy. Ken Rahjes, current member of the House of Representatives, is joining Schwab as his Lt. Governor Candidate.
Philip Sarnecki, a Johnson County business executive and film producer is running as a political outsider and has merged his campaign with previous Governor’s candidate, Joy Eakins a businesswoman and former Wichita school board member. Sarnecki states he is tired of Kansas Republicans losing the governor's race and noted Kansas has a higher tax burden than surrounding states, and young Kansans are leaving the state. Eakins noted in her campaign materials that she is committed to cutting regulations, lowering taxes, and rooting out left-leaning cultural influences.
It is notable that Former Governor Jeff Colyer, MD, who assumed the role of the 47th governor of Kansas after the resignation of Gov. Sam Brownback in 2018 withdrew his name for Governor in 2026 election. Colyer narrowly lost (by 343 votes) the 2018 Republican Primary to Kris Kobach, who lost the general election to Laura Kelly. Colyer also campaigned for the Republican nomination for governor in 2022 but withdrew due to health reasons.
Ethan Corson is currently serving his second term as a Kansas senator from Johnson County. Prior to joining the Kansas Senate, Corson was the executive director of the Kansas Democratic Party and a senior adviser to U.S. Secretary of Commerce Penny Pritzker. Corson has said he would seek to create jobs, make Kansas more affordable, and support the public school system. Corson has named Renee Duxler, President of the Salina Chamber of Commerce, as his running mate.
Cindy Holscher, a Johnson County Democrat, is also in her second term in the state Senate, after serving two terms in the Kansas House. Holscher previously worked as a marketing director at Sprint. Holscher states she supports lowering the cost of living, providing middle-class tax relief, and investing in public education. She says she will work to protect benefits like Social Security and Medicare. Holscher has named Rep. KC Ohaebosim (D-Wichita) as her running mate.
Curt Skoog, current Mayor of Overland Park, Kansas joined the race on Monday despite being discouraged by Gov. Laura Kelly. Skoog stated he entered the race after watching the dysfunctional Legislature and felt there needed to be a mayor in the governor’s office. Skoog named Dr. Jennifer Bacani McKenney of Fredonia as his running mate. She served for nine years on the Fredonia School Board and has owned and managed Fredonia Family Care along with her father since 2009.
The race for Kansas Attorney General will be a rematch between incumbent Republican Kris Kobach and Democrat attorney from Lawrence, Chris Mann. Kobach narrowly beat Mann for this seat (50.8 to 49.2) in 2022. Kobach served as Kansas Secretary of State from 2011 to 2019.
The incumbent Secretary of State, Scott Schwab, is running for Governor. With Ken Rahjes, long-serving Chair of the House Agriculture and Natural Resources Committee from Agra, KS, leaving the race to run with Schwab in the Governor’s race Pat Proctor avoids a Republican primary. Proctor is a retired Colonel from Leavenworth and currently serves as the Chair of the House Elections Committee. Proctor will face the winner of the Democratic primary between former House member Jennifer Day of Mission and Sam Lane of Leavenworth.
With incumbent Insurance Commissioner Vicki Schmidt running for Governor, no incumbent will be in this race, but two seasoned lawmakers will face each other in a general election. Speaker of the House Daniel Hawkins from Wichita will face Senate Minority Leader Dinah Sykes of Lenexa.
Republican incumbent State Treasurer Steven Johnson from Assaria will face newcomer Democratic candidate Juan C. Luengo. Johnson was elected the state’s 42nd state treasurer in 2022 after serving 12 years in the Kansas House of Representatives and currently serves on the board of directors for the National Association of State Treasurers. Luengo is an insurance agent located in Olathe.
Two Kansas Senators must stand for election to finish out the terms they stepped up to fill after previous members resigned from the Legislature. Scott Hill (R-Abilene) is unopposed while Silas Miller (D-Wichita) has drawn a general race from Christopher Parisho.
All 125 members of the Kansas House of Representatives will stand for election this year. In the last two sessions, House Republicans have enjoyed a supermajority with 88 members, but this will be difficult to hold onto as Democrats fight to take moderate seats in Johnson County.
On Monday’s deadline there were 260 candidates who have filed for House seats, including 136 Republicans and 124 Democrats with 25 Republican primaries and 18 Democratic primaries. There are 32 uncontested State House races this year, but in 2024, there were 57 uncontested seats.
The election will bring a complete changeover in House leadership following the retirement of House Speaker Dan Hawkins (R-Wichita). Should he win his re-election bid, current House Majority Leader Chris Croft (R-Overland Park) is expected to run for Speaker of the House, opening his leadership position up where several House members will consider run. House members meet in December to vote on their leadership positions.
Click here for a full list of all 2026 State and Federal Candidates.
The Ignite blog is an official publication of the Kansas Society of CPAs, Copyright 2025.
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