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Publications icon2023 Session Laws of Kansas


House Substitute for Senate Bill No. 169

An Act concerning taxation; relating to income tax; providing a 5.15% tax rate for individuals and decreasing the normal tax for corporations; discontinuing possible future corporate rate decreases as a result of agreements under the attracting powerful economic expansion program act; increasing the income limit to qualify for a subtraction modification for social security income; increasing the Kansas standard deduction by a cost-of-living adjustment; discontinuing the food sales tax credit; relating to sales and compensating use tax; reducing the rate of tax on sales of food and food ingredients; relating to property tax; increasing the extent of exemption for residential property from the statewide school levy; relating to privilege tax rates; decreasing the normal tax; amending K.S.A. 79-1107 and 79-1108 and K.S.A. 2022 Supp. 79-201x, 79-32,110, 79-32,117, as amended by section 5 of 2023 House Bill No. 2197, 79-32,119, 79-32,271, 79-3603, 79-3603d, 79-3620, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 2022 Supp. 74-50,321.

Message to the Legislature of the State of Kansas

Kansans know all too well where irresponsible, costly tax experiments lead: to underfunded schools, to deteriorating roads and bridges, and to essential services being cut.

This bill would upend our tax system and throw our state’s budget out of balance long-term. There is no question: Just like under my predecessor, this tax plan would be paid for by cutting funds from our public schools. Already, those same legislators have proposed cutting millions of dollars from public schools, and particularly rural schools. I won’t stand for cuts to our public schools, period.

To be very clear, I want to cut taxes for everyday Kansans. That’s why I’ve proposed targeted, responsible tax cuts on groceries and Social Security, and it’s why I’m proposing a tax rebate, this year, of $450 for individual taxpayers and $900 for married couples filing jointly.

Legislators should put this one-time surplus back in the hands of taxpayers – without risking our ability to continue fully funding schools and investing in roads, bridges, and essential services.

Therefore, under Article 2, Section 14(a) of the Constitution, I hereby veto House Substitute for Senate Bill 169.

Laura Kelly, Governor

Dated April 24, 2023.