SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE BILL NO. 30
As Recommended by Senate Committee on
Assessment and Taxation

Brief*
SB 30 would provide, beginning in tax year 2023, for the
Kansas individual income tax standard deduction amounts to
be annually increased by the cost of living adjustment
provided for by Section 1(f)3) of the Internal Revenue Code.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Tyson.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by a representative for Americans for
Prosperity, stating the bill would protect low-income Kansans
from inflation and maintain Kansans’ after-tax purchasing
power.
Written-only proponent testimony was provided by a
representative of the Kansas Policy Institute.
There was no other testimony.


____________________
*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 the bill, the Department of Revenue estimates
enactment of the bill would reduce State General Fund
receipts by $24.5 million in FY 2024, $32.4 million in FY
2025, and $42.3 million in FY 2026. Any fiscal effect
associated with the bill is not reflected in The FY 2024
Governor’s Budget Report.
Taxation; income tax; standard deduction; cost of living adjustment


2- 30


Statutes affected:
As introduced: 79-32