Kansas Senate Bill SB326

Kansas 2023-2024 Regular Session

• Introduced: 4/26/23
• Refer: 4/27/23
• Failed: 4/30/24

Caption

Making and concerning appropriations for FY 23 and FY 24 for the department of administration for an income tax rebate to certain Kansas resident taxpayers.

Impact

The implications of SB 326 on state law involve a significant financial commitment by the state to facilitate the income tax rebate program, aimed at providing financial relief to residents. By defining eligibility criteria, including the verification of social security numbers and the necessity of domicile within the state, the bill instills a framework intended to ensure that the rebates are directed towards qualifying individuals. This legislative effort is seen in the context of providing economic relief amid fluctuating fiscal pressures.

Summary

Senate Bill 326 focuses on making appropriations for the fiscal years ending June 30, 2023, and June 30, 2024, specifically for the Kansas Department of Administration. The bill stipulates that $820 million be allocated for income tax rebates to Kansas residents who meet specified criteria based on their tax filings for the year 2021. The rebate amounts are structured with specific figures depending on the filing status of the taxpayers. Single filers and heads of household will receive $450, while those married filing jointly will obtain $900.

Contention

As the bill moves forward, discussions may arise around equity and accessibility, particularly how it affects lower-income residents or those who may not have filed for rebates in a timely manner. Furthermore, the requirement for a valid social security number may exclude certain individuals from receiving their rebate, prompting criticism regarding the fairness of this policy decision. The specifics and execution of the appropriations may also generate debate among lawmakers, as they assess the long-term fiscal impacts on the state's budget.