SESSION OF 2024
SUPPLEMENTAL NOTE ON SENATE BILL NO. 110
As Amended by Senate Committee on
Assessment and Taxation
Brief*
SB 110, as amended, would exempt all Social Security
benefits from the individual income tax beginning in tax year
2024.
Background
The bill was introduced by Senator Blasi.
Senate Committee on Assessment and Taxation
The Senate Committee did not hold a hearing on SB
110.
The Senate Committee amended the bill to update the
effective tax year and make a technical amendment to a
referenced statute.
Fiscal Information
According to the Department of Revenue, enactment of
the amended bill is anticipated to reduce state receipts by
$151.2 million in FY 2025, $120.7 million in FY 2026, $124.4
million in FY 2027. The fiscal effect associated with the bill is
reflected in The FY 2025 Governor’s Budget Report.
Taxation; income tax; Social Security benefits
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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org