Monday, May 6, 2013
Martin B. Dickinson (Professor, Kansas), Stephen W. Mazza (Dean, Kansas)
& Michael R. Keenan (Student, Kansas), The Revolutionary 2012 Kansas Tax Act, 61 U. Kan. L. Rev. 295 (2012):
On May 22, 2012, Kansas Governor Sam Brownback signed into law Senate Substitute for House Bill 2117 (HB 2117), amending the Kansas tax laws. The legislation, generally effective January 1, 2013, makes revolutionary changes in the Kansas income tax. It compresses the existing three rate brackets to two and lowers the top rate from 6.45% to 4.9%. Most importantly, it exempts from the Kansas income tax many types and sources of income. ...
The legislation raises several constitutional and administrative law questions that other commentators may wish to address, but the purpose of this Article is somewhat more modest. Part II provides a technical
description and analysis of HB 2117. It details revisions affecting not
only the Kansas individual income tax, the part of the legislation that has
received the most attention, but also other tax provisions impacted by the
new legislation. Part III identifies portions of HB 2117 that may lend
themselves to exploitation or “gaming” by parties seeking to reduce their
Kansas tax liability. Part IV identifies several unresolved questions that
should be addressed by the Kansas Legislature, including a potential
ambiguity in the statutory language that may convert what many
observers viewed as an exemption into merely a deferral provision. Part
V addresses the fiscal impact of HB 2117, the effect of HB 2117 on
distribution of the Kansas tax burden, and related policy issues.