Kansas voters would consider tax break reviews and conditional tax cuts

A temporary review board would decide whether to keep or end existing state tax breaks. The board would review existing state tax exemptions, meaning rules that reduce or remove a tax. The board's membership and appointment rules would be set by law. Tax breaks the board removes could be restored by the legislature. The board would complete its review and send a final report within one year after the implementing law takes effect, then dissolve.

The state would use investment earnings from dedicated funds to replace certain taxes after lawmakers approve each step. The proposed reductions cover motor vehicle property taxes and registration or title fees, state-mandated and state-imposed property taxes, and state income and privilege taxes. The state treasurer would first determine that projected fund earnings meet the stated thresholds, and the legislature would have to approve that determination by concurrent resolution. The funds would receive money identified as collected because tax exemptions were eliminated; the text does not guarantee when earnings would reach the thresholds. The amendment would not apply to federal exemptions or certain existing exemptions where removal would cause multiple sales taxes on an item. The amendment would take effect January 1, 2027. Each approved tax elimination would begin in the next tax year.