SESSION OF 2022
SUPPLEMENTAL NOTE ON SUBSTITUTE FOR SENATE
BILL NO. 565
As Recommended by Senate Committee on
Assessment and Taxation

Brief*
Sub. for SB 565 would provide, beginning in tax year
2024, for a uniform individual income tax rate of 4.75 percent
for all Kansas taxable income of all individual income
taxpayers, regardless of filing status.

Background
SB 565 was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Tyson.
As introduced, the bill contained provisions related to
property taxation of land in the federal Grassland
Conservation Reserve Program. Those provisions were
inserted into Senate Sub. for HB 2597, and the background
for SB 565 may be found in the Supplemental Note for
Senate Sub. for HB 2597.
The Senate Committee amended SB 565 to remove the
provisions related to property tax and insert the provisions of
SB 328, as introduced by the Senate Committee at the
request of Senator Suellentrop, and create a substitute bill.


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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
Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on SB 328, the Department of Revenue estimates
enactment of the bill would reduce State General Fund
receipts by $196.7 million in FY 2025, $152.5 million in FY
2026, and $152.9 million in FY 2027. Any fiscal effect
associated with the bill is not reflected in The FY 2023
Governor’s Budget Report.
Taxation; income tax; rates; single-bracket


2- 565


Statutes affected:
As introduced: 79-1476
Sub: 79-32