SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE BILL NO. 169
As Recommended by Senate Committee on
Assessment and Taxation
Brief*
SB 169 would provide, beginning in tax year 2024, for a
single individual income tax rate of 4.75 percent to be applied
to all Kansas taxable income in excess of $10,450 for married
individuals filing joint returns and $5,225 for all other
individuals. Kansas taxable income less than those amounts
would not be taxed.
Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Tyson.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by representatives of Americans for Prosperity-
Kansas, Americans for Tax Reform, Kansas Chamber of
Commerce, and Kansas Policy Institute. The proponents
generally stated the bill would reduce income taxes for all
Kansans, simplify income tax returns, and position Kansas for
stronger economic growth.
Written-only proponent testimony was provided by
representatives of National Federation of Independent
Business-Kansas.
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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 Opponent testimony was provided by representatives of
Kansas Action for Children and Tax Simple Center. The
opponents generally stated the bill would reduce tax revenue
while certain government services are underfunded and
would disproportionately benefit individuals with high
incomes.
Written-only opponent testimony was provided by
representatives of Game On for Kansas Schools, Kansas
National Education Association, Kansas Parent Teacher
Association, and United Way of Kaw Valley and by nine
private citizens.
Neutral testimony was provided by representatives of
KanCare Advocates Network and Kansas Association of
School Boards.
Written-only neutral testimony was provided by a
representative of American Legislative Exchange Council.
Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, the Department of Revenue indicates
enactment of the bill would reduce state receipts by $170.4
million in FY 2024, $568.5 million in FY 2025, and $574.2
million in FY 2026. Any fiscal effect associated with the bill is
not reflected in The FY 2024 Governor’s Budget Report.
Taxation; income tax; rates; brackets
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