SESSION OF 2019
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2399
As Amended by House Committee on Taxation

Brief*
HB 2399, as amended, would extend the current sunset
from July 1, 2019 to July 1, 2022 on a sales tax exemption for
the Gove County Healthcare Endowment Foundation, Inc.

Background
The bill was introduced by the House Committee on
Taxation at the request of Representative Johnson on behalf
of Representative Hineman. In the House Committee hearing
on March 19, 2019, Representative Hineman appeared as a
proponent, explaining that extension of the exemption would
help complete certain work at a local airport providing air
ambulance service in a more cost-effective manner. No other
testimony was provided.
The House Committee amended the bill to reduce the
sunset extension to three years, rather than five years as in
the bill, as introduced.
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue indicates the bill would reduce state sales tax
receipts by $13,000, including $10,900 from the State
General Fund and $2,100 from the State Highway Fund, in
FY 2020. Any fiscal effect associated with enactment of the
bill is not reflected in The FY 2020 Governor’s Budget Report.

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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


Statutes affected:
As introduced: 79-3606, 79-3615
As Amended by House Committee: 79-3606, 79-3615