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KS HB2211

Bill

Status

Introduced

2/3/2025

Primary Sponsor

Taxation

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • STAR bond project districts established before December 31, 2022, will receive state payments to compensate for revenue lost due to the elimination of state sales tax on food and food ingredients, calculated as if the 6.5% rate still applied
  • Creates the STAR bonds food sales tax revenue replacement fund in the state treasury, with monthly transfers from the state general fund beginning August 1, 2025
  • Retroactive payments will cover food sales tax revenue from January 2024 through April 2025, with ongoing monthly certifications thereafter
  • Payments continue until sufficient revenue has been collected to satisfy all principal and interest costs on special obligation bonds issued before December 31, 2022
  • Modifies the tax increment definition so districts established before December 31, 2022, include an amount equal to what state food sales tax would have generated, while newer districts exclude food sales tax from base year calculations

Legislative Description

Providing funding for STAR bond districts to replace lost food sales tax revenue.

Last Action

House Hearing: Wednesday, February 26, 2025, 3:30 PM Room 346-S

2/26/2025

Committee Referrals

Taxation2/3/2025

Full Bill Text

No bill text available