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

January 23, 2023

The Honorable Beverly Gossage, Chairperson
Senate Committee on Public Health and Welfare
300 SW 10th Avenue, Room 142-S
Topeka, Kansas 66612
Dear Senator Gossage:
SUBJECT: Fiscal Note for SB 20 by Senators Steffen and Thompson
In accordance with KSA 75-3715a, the following fiscal note concerning SB 20 is
respectfully submitted to your committee.
SB 20 would expand KSA 44-663 related to employer COVID-19 vaccine requirements to
cover any vaccine requirement imposed by an employer. This would include requiring an
employee to receive a vaccine, requiring an employee to provide documentation certifying receipt
of a vaccine, or enforcement of those requirements by the federal government or any other entity.
The bill would define “vaccine” as an immunization, vaccination, injection, or series thereof that
is administered to stimulate immunity against a particular disease. The definition of “employee”
would also be amended to include students in high school and postsecondary educational
institutions who interact with patients and deliver care at health care facilities under the supervision
of licensed individuals.
In addition, the bill would amend provisions related to vaccine requirements for maternity
centers, child care facilities, and schools by requiring exemptions for sincerely held religious
beliefs without inquiry into the sincerity of the request. Religious beliefs would include, but not
be limited to, theistic and non-theistic moral and ethical beliefs as to what is right and wrong that
are sincerely held with the strength of traditional religious views. The bill would also require
plaintiff statutory damages of $25,000 in actions against child care facilities or schools for
violations of the religious belief exemption.
The Kansas Department of Labor reports that enactment of SB 20 has the potential to
increase the workload related to legal reviews and investigations for reported employer violations.
There would also be additional revenue due to fees collected from employers in violation,
however, a fiscal effect could not be estimated. The Office of Judicial Administration and the
The Honorable Beverly Gossage, Chairperson
Page 2—SB 20

Kansas Department of Health and Environment state that enactment of SB 20 would not have a
fiscal effect on the operations of either agency.
According to the Kansas Board of Regents, enactment of SB 20 would not have a fiscal
effect on public postsecondary educational institutions and the Kansas State Department of
Education estimates a negligible effect on agency operations and school districts. Any fiscal effect
associated with SB 20 is not reflected in The FY 2024 Governor’s Budget Report.


Adam Proffitt
Director of the Budget

cc: Amy Penrod, Department of Health & Environment
Dawn Palmberg, Department of Labor
Craig Neuenswander, Department of Education
Kelly Oliver, Board of Regents
Vicki Jacobsen, Judiciary
Wendi Stark, League of Kansas Municipalities
Jay Hall, Kansas Association of Counties

Statutes affected:
As introduced: 76-761a, 44-663, 65-508, 72-6262