Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor
Division of the Budget
February 15, 2023
The Honorable Beverly Gossage, Chairperson
Senate Committee on Public Health and Welfare
300 SW 10th Avenue, Room 142-S
Topeka, Kansas 66612
Dear Senator Gossage:
SUBJECT: Fiscal Note for SB 175 by Senate Committee on Public Health and Welfare
In accordance with KSA 75-3715a, the following fiscal note concerning SB 175 is
respectfully submitted to your committee.
SB 175 would create the new crimes of “unlawful performance of an abortion” and
“unlawful destruction of a fertilized embryo.” An unlawful performance of an abortion would be
defined as knowingly performing an abortion, regardless of the gestational age of the unborn child.
An unlawful destruction of a fertilized embryo would be defined as the act of performing an
unlawful abortion as part of the process of artificial insemination. The bill would amend various
statutes to include these definitions and would make further definitions for abortion, fertilization,
and unborn child, all which would be amended throughout various statutes to match definitions in
the bill. The bill would allow for punitive and exemplary damages in a wrongful death suit. The
bill would amend the definition of “unborn child” under KSA 60-1901 and “abortion” under KSA
60-1906 to mean the same as defined within the bill. Additionally, the bill would remove
provisions related to the taxation of abortion services under the Kansas Income Tax Act and the
Kansas Retailers’ Sales Tax Act.
Both unlawful performance of an abortion and unlawful destruction of a fertilized embryo
or an attempt, conspiracy, or criminal solicitation to commit either would be a severity level 1,
person felony. The bill would specify that under Article 2, Section 27 of the Kansas Constitution,
any judge of Kansas who purposes to enjoin, stay, overrule, or void any provision of the Act would
be subject to impeachment and removal. KSA 65-6732 would be amended to prohibit court
opinions interpreting the U.S. Constitution and provisions in the Kansas Constitution that could
limit the rights of an unborn child. The bill would state that all rulings of any district or appellate
court of Kansas, rules and regulations, and executive orders would be treated as void and would
have no effect if they would deprive an unborn child of the right to life. The Honorable Beverly Gossage, Chairperson
Page 2—SB 175
The Office of Judicial Administration states enactment of SB 175 could increase the
number of cases filed in district court because it creates new crimes related to abortion, which
could result in more time spent by court employees and judges processing and deciding these cases.
The Office estimates enactment of the bill could result in the collection of docket fees and fines
assessed in those cases filed under the bill’s provisions. According to the Office, a fiscal effect
cannot be estimated.
The Kansas State Board of Healing Arts states the bill could potentially result in additional
complaints, investigations, and litigation, but the agency anticipates handling the increased
workload within existing resources. The Office of the Attorney General states the measure could
be challenged on Constitutional grounds in state court. The litigation could be ongoing and would
likely reach the appellate level but could be handled within existing resources.
According to the Kansas Department of Health and Environment, the University of Kansas
Medical Center, and the Kansas Department of Revenue, enactment of SB 175 would not result in
a fiscal effect on the operations of any of the respective agencies. Any fiscal effect associated with
SB 175 is not reflected in The FY 2024 Governor’s Budget Report.
Sincerely,
Adam Proffitt
Director of the Budget
cc: Amy Penrod, Department of Health & Environment
Susan Gile, Board of Healing Arts
Lynn Robinson, Department of Revenue
Vicki Jacobsen, Judiciary
John Milburn, Office of the Attorney General
Jeff Dewitt, University of Kansas