Kansas 2023-2024 Regular Session

Kansas House Bill HB2765

Introduced
2/8/24  
Refer
2/8/24  

Caption

Providing a sales tax exemption for period products, diapers and incontinence products.

Impact

The implementation of HB2765 would modify the state's existing sales tax code, creating a specific exemption for period products, diapers, and incontinence products. This change is anticipated to have a significant positive impact on many families, particularly those with young children or elderly members requiring incontinence products. By removing the sales tax on these specific items, the bill aims to increase accessibility and affordability, ultimately enhancing public health outcomes. However, the state may also face challenges in adjusting tax revenue forecasts due to this exemption, which could impact funding for other state programs.

Summary

House Bill 2765 aims to amend sales taxation laws in Kansas by introducing exemptions for specific items including period products, diapers, and incontinence products. This bill seeks to alleviate the financial burden on consumers, particularly those in low-income households who may struggle to afford these necessary items. Proponents of the bill argue that these products are essential for hygiene, health, and dignity, advocating for their tax-exempt status as a means to support families and individuals in need. The amendment is focused on the existing Kansas statute K.S.A. 2023 Supp. 79-3606, which outlines general sales tax rules.

Contention

Discussions around the bill indicate potential points of contention among lawmakers regarding its fiscal implications, particularly regarding shortfalls in state revenue. Some legislators expressed concerns about the impact of tax exemptions on the overall budget, arguing that such measures might necessitate cuts in other areas of public service. Furthermore, while support for women's health and child welfare is widely acknowledged, dissenters have called for comprehensive studies to assess the long-term financial impacts of such exemptions before enactment. These discussions highlight the balancing act between social welfare initiatives and fiscal responsibility.

Companion Bills

No companion bills found.

Similar Bills

KS SB169

House Substitute for SB 169 by Committee on Taxation - providing an income tax rate of 5.15% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on January 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.

KS HB2773

Providing a sales tax exemption for certain purchases by the boys' and girls' club of Topeka.

KS SB515

Providing a sales tax exemption for the Dane G. Hansen foundation.

KS SB454

Providing a sales tax exemption for purchases of property and services by nonprofit organizations distributing food pursuant to a food distribution program on a charitable basis.

KS SB520

Providing a sales tax exemption for certain not-for-profit organizations that provide public transportation services.

KS SB60

Substitute for SB 60 by Committee on Assessment and Taxation - Providing sales tax exemptions for custom meat processing services, purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, certain purchases and sales by the Johnson county Christmas bureau association, certain purchases by doorstep inc., exploration place, inc. and Kansas children's discovery center, inc. and sales of menstrual discharge collection devices and diapers and establishing an annual sales tax holiday exempting certain sales of school supplies, computers and clothing.

KS HB2685

Providing a sales tax exemption for registered charitable organizations.

KS SB435

Providing a sales tax exemption for period products, diapers and incontinence products.