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KS SCR1624
Concurrent Resolution
Status
3/4/2026
Primary Sponsor
Assessment and Taxation
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AI Summary
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Proposes a constitutional amendment to create the "freedom from taxes fund" with three sub-funds dedicated to phasing out motor vehicle property taxes and fees, state-mandated/state-imposed property taxes, and state income and privilege taxes
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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 after submitting its final report within one year
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Revenue from eliminated tax exemptions would be deposited into the freedom from taxes fund, with principal protected from appropriation; only interest earnings (distributed as 45% to general fund, 45% retained, 10% to reserve) can be used to replace eliminated tax revenue
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Requires legislative approval via concurrent resolution before each category of taxes can be eliminated, triggered when the state treasurer certifies sufficient interest earnings exist to cover the lost revenue
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Limits future tax exemptions enacted by the legislature to a maximum 5-year duration, requiring renewal, and would take effect January 1, 2027 if approved by voters in the November 2026 general election
Legislative Description
Proposing to amend the constitution of the state of Kansas by revising article 11 by establishing the freedom from taxes fund, establishing the Kansas citizens freedom review board, authorizing the board to review tax exemptions and approve or eliminate such exemptions and eliminating the motor vehicle property taxes and fees, state-mandated and state-imposed property taxes and state-imposed income and privilege taxes.
Last Action
Senate Referred to Committee on Assessment and Taxation
3/4/2026