KS HCR5034

Proposes amending the Kansas Constitution to create the "Freedom from Taxes Fund" with three sub-funds dedicated to eliminating motor vehicle property taxes/fees, state-mandated property taxes, and state income/privilege taxes in sequential phases

Establishes a temporary Kansas Citizens Freedom Review Board to review all existing state sales and use tax exemptions and decide which to approve or eliminate, with the board dissolving one year after submitting its final report

Revenue from eliminated tax exemptions flows into the fund; only interest earnings (not principal) can be used to replace eliminated taxes, with 45% transferred to the general fund, 45% retained in the fund, and 10% to reserve funds capped at 150% of annual transfers

Requires legislature approval via concurrent resolution before each tax category can be eliminated, triggered when interest earnings reach sufficient levels; any future tax exemptions enacted by the legislature automatically expire after five years

Amendment would take effect January 1, 2027, and requires two-thirds approval from both legislative chambers before appearing on the November 2026 general election ballot for voter approval