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 Division of the Budget http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor


February 13, 2023


The Honorable Renee Erickson, Chairperson
Senate Committee on Commerce
300 SW 10th Avenue, Room 546-S
Topeka, Kansas 66612
Dear Senator Erickson:
SUBJECT: Fiscal Note for SB 140 by Senator Pittman, et al.
In accordance with KSA 75-3715a, the following fiscal note concerning SB 140 is
respectfully submitted to your committee.
SB 140 would allow cities, counties, and local governments to establish a higher minimum
wage than that set by state or federal law.
According to the Kansas Department of Revenue, enactment of SB 140 could have a
negligible effect on State General Fund receipts. This would depend on whether local governments
raised wages, which would result in a higher wage being taxed. The agency was unable to estimate
a total fiscal effect. Any fiscal effect associated with SB 140 is not reflected in The FY 2024
Governor’s Budget Report.
The Kansas Association of Counties states that the bill would only affect those counties
that opted to require a higher minimum wage within their jurisdiction. The League of Kansas
Municipalities states the bill would not have any fiscal effect on cities.


Sincerely,

Adam Proffitt
Director of the Budget

cc: Jay Hall, Kansas Association of Counties
Wendi Stark, League of Kansas Municipalities
Lynn Robinson, Department of Revenue


Statutes affected:
As introduced: 12-16