Bill > HCR5014

This joint resolution proposes a constitutional amendment to establish a "freedom from taxes fund" in Kansas, with the ultimate goal of eliminating state-imposed property, income, and privilege taxes. The amendment would create a Kansas Citizens Freedom Review Board tasked with reviewing and potentially eliminating existing tax exemptions. The board would have a limited one-year lifespan, during which it would evaluate current tax exemptions and submit a final report. Moneys collected from eliminated tax exemptions would be deposited into two sub-funds: one for property tax elimination and another for income and privilege tax elimination. The state treasurer would manage these funds, investing them prudently and using only the interest earnings to potentially offset tax eliminations. The resolution stipulates that any new tax exemptions would be limited to five-year periods and would require legislative re-enactment. If fully funded, the legislature could then decide to either deposit future exemption-related revenues into the general fund or propose further constitutional amendments to eliminate other forms of taxation. The proposed amendment would become effective January 1, 2027, and would be submitted to Kansas voters in the November 2026 general election, with a specific ballot explanation outlining the potential impacts of the proposed changes.

Budget and Finance

Taxation (House)

https://kslegislature.gov/li/b2025_26/measures/hcr5014/