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 C. Proffitt, Director Laura Kelly, Governor
Division of the Budget
January 24, 2025
The Honorable Adam Smith, Chairperson
House Committee on Taxation
300 SW 10th Avenue, Room 346-S
Topeka, Kansas 66612
Dear Representative Smith:
SUBJECT: Fiscal Note for HB 2024 by House Committee on Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2024 is
respectfully submitted to your committee.
HB 2024 would enact the Fighting Chance for Firefighters Act. The bill would provide a
nonrefundable income tax credit of up to $250 for the amount of unreimbursed expenses incurred
and paid by a resident firefighter for any medical procedure to detect cancer. The total amount of
tax credits would be limited to $1.5 million in tax year 2025. For tax year 2026 and in each future
tax year, taxpayers would be able claim overall tax credits above $1.5 million, but in the next tax
year the Department of Revenue would lower the individual income tax credit amount to not
exceed the overall limitation of $1.5 million in that tax year. If the tax credit amount exceeds the
taxpayer’s Kansas adjusted gross income for that taxable year, the amount that exceeds the Kansas
adjusted gross income could be carried forward for up to five years. The Department of Revenue
would have the authority to write rules and regulations to implement the bill.
Estimated State Fiscal Effect
FY 2025 FY 2026 FY 2027
Expenditures
State General Fund -- $160,831 $72,181
Fee Fund(s) -- -- --
Federal Fund -- -- --
Total Expenditures -- $160,831 $72,181
Revenues
State General Fund -- ($1,500,000) ($1,500,000)
Fee Fund(s) -- -- --
Federal Fund -- -- --
Total Revenues -- ($1,500,000) ($1,500,000)
FTE Positions -- 1.00 1.00
The Honorable Adam Smith, Chairperson
Page 2—HB 2024
The Department of Revenue estimates that HB 2024 would decrease State General Fund
revenues by $1.5 million in FY 2026. It is assumed that the maximum credit amount would be
claimed in each tax year. The bill is estimated to have similar reductions of State General Fund
revenue in future fiscal years.
The Department indicates that the bill would require $160,831 from the State General Fund
in FY 2026 to implement the bill and to modify the automated tax system. The bill would require
the Department to hire 1.00 new FTE position to answer questions from taxpayers. The
Department estimates that ongoing expenses for salaries and wages for the 1.00 FTE position and
overhead expenses would total $72,181 from the State General Fund in FY 2027. The required
programming for this bill by itself would be performed by existing staff of the Department of
Revenue. In addition, if the combined effect of implementing this bill and other enacted legislation
exceeds the Department’s programming resources, or if the time for implementing the changes is
too short, additional expenditures for outside contract programmer services beyond the
Department’s current budget may be required. Any fiscal effect associated with HB 2024 is not
reflected in The FY 2026 Governor’s Budget Report.
Sincerely,
Adam C. Proffitt
Director of the Budget
cc: Lynn Robinson, Department of Revenue