KS
Kansas House Bill HB2819

Kansas 2023-2024 Regular Session

Kansas House Bill HB2819

Introduced
3/7/24  
Refer
3/7/24  
Report Pass
3/18/24  
Engrossed
3/21/24  
Refer
3/22/24  
Report Pass
3/26/24  

Caption

Senate Substitute for HB 2819 by Committee on Assessment and Taxation - Providing a sales tax exemption for exploration place, inc.

Impact

If HB 2819 is enacted, it will significantly alter the scope of financial resource allocation at the county level. The ability for county commissioners to propose sales taxes could lead to enhanced local revenue streams designated for infrastructure projects, such as construction or improvement of roadways and public safety facilities. By allowing for a structured method to impose taxes for these projects, counties may experience improved public services and infrastructure without needing to rely solely on state funding or resources.

Summary

House Bill 2819 proposes the authority for county boards of commissioners to submit questions to voters regarding the imposition of countywide retailers' sales taxes for specific purposes. The bill outlines various possible tax rates, ranging from 0.25% to 1%, and specifies that the revenue from these taxes can be dedicated to projects like public safety initiatives, infrastructure improvements, and economic development initiatives. Importantly, the bill provides mechanisms for these taxes to expire after a set duration, typically associated with the fulfillment of funded projects or after a specified number of years.

Contention

Debates around HB 2819 might center on concerns regarding the implementation of additional taxes at the county level. Proponents likely argue that the measure provides necessary financial flexibility for counties to address local needs directly. However, opponents could express apprehension that increasing the tax burden on residents for local projects might not be equitable or may lead to inconsistencies across counties, depending on the voters' decisions. The expiration clauses in the bill might counterbalance these concerns through prudent fiscal management.

Latest KS HB2819 Activity

View All Events: KS 2023-2024 Regular Session HB2819

Companion Bills

No companion bills found.

Previously Filed As

KS HB2317

Senate Substitute for HB 2317 by Committee on Assessment and Taxation - Providing a sales tax exemption for sales of over-the-counter drugs.

KS SB421

Providing a sales tax exemption for exploration place, inc.

KS HB2688

Providing a sales tax exemption for exploration place, inc. and the Kansas children's discovery center, inc.

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 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 SB377

Substitute for SB 377 by Committee on Assessment and Taxation - Providing an income tax rate of 5.25% for individuals, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, increasing the Kansas personal exemption, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on April 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.

KS HB2416

Senate Substitute for HB 2416 by Committee on Assessment and Taxation - Enacting the adoption savings account act, allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act.

KS HB2203

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

KS HB2197

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

KS SB403

Providing a sales tax exemption for be able, inc.

Similar Bills

KS SB223

Providing countywide retailers' sales tax authority for Russell county for the purpose of financing costs of attendance centers or other school district facilities.

KS HB2004

Providing countywide retailers' sales tax authority for Seward county for the purpose of financing the costs of roadway and bridge construction, maintenance and improvement in the county.

KS HB2275

Providing countywide retailers' sales tax authority for Finney, Pawnee, Seward and Jackson counties, providing that countywide retailers' sales tax apportionment based on tangible property tax levies remain unchanged until December 31, 2026, and excluding exempt sales of certain custom meat processing services from sales tax exemption certificate requirements.

KS HB2390

Providing countywide retailers' sales tax authority for Jackson county for the purpose of supporting hospital services in the county.

KS HB2125

Senate Substitute for HB 2125 by Committee on Assessment and Taxation - Modifying the deadline for mailing property tax statements to taxpayers and the deadline for governing bodies to certify the amount of property tax to be levied to the county clerk, providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget, modifying the content requirements of the revenue neutral rate hearing notice for property tax purposes, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for county clerks for calendar years 2025 and 2026, prohibiting a filing fee when a previous appeal remains pending before the board of tax appeals and authorizing the continuation of the 20-mill statewide property tax levy for schools.

KS HB2828

Providing countywide retailers' sales tax authority for Marshall county for the purpose of financing the costs of constructing or remodeling and furnishing a jail facility.

KS SB537

Providing countywide retailers' sales tax authority for Neosho county.

KS SB127

House Substitute for SB 127 by Committee on Taxation - Reducing penalties for the late filing of or the failure to file property tax statements listing property for assessment and the discovery of escaped property and reporting changes after initial statement, decreasing the penalties for failing to timely remit withholding income taxes of employees by employers and providing a sales tax exemption for sales of property and services used in the provision of communications services.