WeVote
Log In

Bill

Bill

HB 2004

Poor persons; Poor Persons Act of 2025; effective date.

2025 Regular Session Introduced by Tim Turner

Allows Seward County to ask voters to approve a 0.5% countywide sales tax to fund road and bridge projects.

Second Reading referred to Rules
0
WeVote Research Nonpartisan
Bill Summary · HB 2004

Summary — HB 2004 (2025) — Seward County sales tax authority; Care to Share exemption

Status: Committee of the Whole — Passed over and retained on calendar
Introduced: January 22, 2025
Primary sponsor: Rep. Francis
Action note: House passed (final action 116–1); amended in Senate Assessment & Taxation to add SB 278 content (Care to Share exemption) and repeal obsolete county sales tax provisions.

Main purpose

  1. Authorize Seward County to ask voters to approve a countywide retailers' sales tax (0.5%) to finance roadway and bridge construction, maintenance and improvements.
  2. Provide a targeted sales tax exemption for the nonprofit Care to Share Cancer Support Group of Bourbon County for purchases and qualifying sales related to its cancer-support services.
  3. Repeal obsolete/unused statutory county sales tax authorities.

Key provisions

  • Seward County sales tax:
    • Authorizes the Board of County Commissioners to submit to county voters a ballot question to impose a countywide retailers' sales tax at a rate of 0.5%.
    • Purpose: finance road and bridge construction, maintenance and improvement projects.
    • Duration: tax would expire 10 years after collections begin; may be extended for additional 10‑year periods only by further voter approval.
    • Proceeds: not subject to apportionment with cities (i.e., cities would not receive a share of these county sales tax receipts).
  • Care to Share Cancer Support Group exemption:
    • Creates a sales tax exemption (effective July 1, 2024) for tangible personal property and services purchased by or on behalf of the Care to Share Cancer Support Group of Bourbon County when used to provide cancer support services.
    • For purchases between July 1, 2024 and the bill’s effective date, the Department of Revenue must provide refunds of sales tax paid.
  • Technical: repeals certain obsolete county sales tax authority provisions (statutory cleanup).

Who is affected

  • Seward County voters/residents and purchasers in Seward County — if voters approve, retail transactions in the county would include an additional 0.5% county sales tax dedicated to road/bridge projects.
  • Seward County government — gains an additional local funding option for transportation infrastructure.
  • Cities within Seward County — will not receive a share of the proceeds under this bill’s terms.
  • Care to Share Cancer Support Group of Bourbon County — receives exemption on qualifying purchases (and refunds for eligible prior purchases).
  • Kansas Department of Revenue — implements the exemption and tax authority; administrative costs described as negligible.

Fiscal impact

  • Seward County sales tax: Department of Revenue and Division of the Budget indicate no state fiscal effect; impacts are local only (increased local sales tax collections for Seward County if voters approve). Administrative implementation costs are negligible.
  • Care to Share exemption: estimated state sales tax loss ≈ $10,500 in FY2026 (about $8,600 State General Fund, $1,900 State Highway Fund). Ongoing annual state revenue loss estimated at or above $4,000 beginning FY2027 (approx. $3,300 SGF; $700 SHF).

Procedural / timeline notes

  • House Committee on Taxation recommended placement on the Consent Calendar.
  • Senate Committee on Assessment and Taxation amended HB 2004 to add the Care to Share exemption (SB 278) and statutory repeals.
  • The tax would take effect only if county electors approve the ballot question; the county pays for any election required (costs lower if held with a primary/general election).
  • Department of Revenue to process refunds for qualifying purchases made after July 1, 2024 and before the bill’s effective date.

For further detail, consult the bill text, the House and Senate committee reports, and the fiscal note prepared by the Division of the Budget / Department of Revenue.

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

Sign in to ask a question.