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 C. Proffitt, Director Laura Kelly, Governor


February 6, 2024


The Honorable Molly Baumgardner, Chairperson
Senate Committee on Education
300 SW 10th Avenue, Room 144-S
Topeka, Kansas 66612
Dear Senator Baumgardner:
SUBJECT: Fiscal Note for SB 401 by Senate Committee on Federal and State Affairs
In accordance with KSA 75-3715a, the following fiscal note concerning SB 401 is
respectfully submitted to your committee.
SB 401 would require “critical thinking” to be integrated into all instruction areas for
students in kindergarten through grade 12. “Critical thinking” would be defined as “the
intellectually disciplined process of skillfully synthesizing, conceptualizing, and evaluating
information as a guide to belief and behavior.”
The State Board would be required to: (1) develop and maintain a list of recommended
critical thinking educational instructional materials; (2) develop standards and resources for school
districts to utilize in integrating critical thinking into curriculum and instruction; (3) provide
professional development materials on critical thinking instruction; and (4) review and update
critical thinking materials periodically. Local boards of education would be required to integrate
critical thinking into all subject areas.
The Department of Education would be required to provide annually a report to the House
of Representatives and the Senate standing committees on education on the implementation of
critical thinking in school districts.
The Department of Education indicates that the enactment of the bill would have no fiscal
effect on state aid to school districts. The Division of the Budget notes that any additional
administrative duties associated with the bill’s implementation would be performed by the
The Honorable Molly Baumgardner, Chairperson
Page 2—SB 401

Department’s existing staff. The Kansas Association of School Boards states that the bill would
have administrative costs for school districts, including acquiring appropriate curriculum and
training for school staff; however, a fiscal effect cannot be estimated.

Sincerely,

Adam C. Proffitt
Director of the Budget


cc: Gabrielle Hull, Department of Education
Angie Stallbaumer, Kansas Association of School Boards