WeVote

Bill

Bill

SB 283

Decreasing individual income tax rates, discontinuing tax credits of the high performance incentive program and the Kansas affordable housing tax credit act, discontinuing payroll withholding tax benefits of the promoting employment across Kansas act, discontinuing the crediting of certain amounts to the job creation program fund and repealing certain tax credits.

2025-2026 Regular Session

Kansas bill cuts individual income taxes while eliminating business incentive programs, housing credits, and employment tax benefits, shifting burden away from wage earners but potentially weakening economic development efforts.

Died in Committee
0
WeVote Research Nonpartisan
Bill Summary · SB 283

Legislative bill overview

SB 283 would reduce individual income tax rates in Kansas while eliminating several business and housing tax incentive programs, including the high performance incentive program, affordable housing tax credit, and payroll withholding benefits under the promoting employment program. The bill also discontinues crediting amounts to the job creation program fund and repeals various other tax credits.

Why is this important

This represents a fundamental shift in Kansas tax policy with competing priorities: lower individual income taxes may appeal to residents and boost consumer spending, but eliminating business incentive programs could affect business recruitment and housing development. The net revenue impact and overall economic effects will depend on the relative size of tax cuts versus eliminated credits.

Potential points of contention

  • Trade-off between individual and business tax relief: Cutting personal income taxes while eliminating business incentives may benefit wage earners but could disadvantage companies considering Kansas for expansion or relocation
  • Housing affordability concerns: Discontinuing the affordable housing tax credit may reduce incentives for developers to build lower-income housing in a market already facing affordability challenges
  • Revenue and state services: Reduced income tax revenue could pressure funding for education, infrastructure, and other state programs unless offset by spending cuts
  • Economic development competitiveness: Eliminating business recruitment tools (high performance incentive program) may weaken Kansas's position competing with neighboring states for corporate investment

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.