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


March 22, 2023


The Honorable Caryn Tyson, Chairperson
Senate Committee on Assessment and Taxation
300 SW 10th Avenue, Room 548-S
Topeka, Kansas 66612
Dear Senator Tyson:
SUBJECT: Fiscal Note for SB 299 by Senate Committee on Federal and State Affairs
In accordance with KSA 75-3715a, the following fiscal note concerning SB 299 is
respectfully submitted to your committee.
SB 299 would add an income tax exemption of $2,250 for any individual who is pregnant
with an unborn child with a detectable heartbeat at any time during the year. The exemption would
be allowed for each unborn child with a detectable heartbeat carried by the individual during the
tax year. The exemption would take effect beginning in tax year 2024. The bill includes
definitions for “detectable heartbeat” and “unborn child.”
The Department of Revenue estimates that SB 299 would decrease State General Fund
revenues by $1.9 million in FY 2025 and FY 2026. To formulate these estimates, the Department
of Revenue reviewed data on birth rates from the Kansas Department of Health and Environment.
In 2020, there were approximately 34,400 births in Kansas, and the number of births in the state
has declined by an average of 1.7 percent per year since 2010. The Department assumes 31,000
pregnancies in tax year 2024 and that 67.0 percent of the pregnancies will occur in the last eight
months of the calendar year, leading to 20,770 additional exemptions of $2,250 being claimed.
Assuming a 4.0 percent average tax rate, this would result in an approximate $1.9 million reduction
of State General Fund revenues.
The Department indicates that the bill would require $50,821 from the State General Fund
in FY 2025 to implement the bill and to modify the automated tax system. The required
programming for this bill by itself would be performed by existing staff of the Department of
Revenue. In addition, if the combined effect of implementing this bill and other enacted legislation
exceeds the Department’s programming resources, or if the time for implementing the changes is
too short, additional expenditures for outside contract programmer services beyond the
The Honorable Caryn Tyson, Chairperson
Page 2—SB 299

Department’s current budget may be required. Any fiscal effect associated with SB 299 is not
reflected in The FY 2024 Governor’s Budget Report.


Sincerely,

Adam Proffitt
Director of the Budget

cc: Lynn Robinson, Department of Revenue


Statutes affected:
As introduced: 79-32