Bill > SCR1624

This joint resolution proposes to amend the Kansas Constitution to establish a "freedom from taxes fund" and a temporary "Kansas citizens freedom review board" to review and potentially eliminate tax exemptions, with the ultimate goal of eliminating motor vehicle property taxes and fees, state-mandated and state-imposed property taxes, and state-imposed income and privilege taxes. The fund would be financed by revenue generated from eliminating tax exemptions, and its principal would be protected from being spent on other purposes, with only the interest earnings being used to replace lost tax revenue. The Kansas citizens freedom review board would have the authority to approve or eliminate existing tax exemptions, and its decisions would be subject to legislative review. The resolution also outlines a process for the gradual elimination of these taxes, contingent on the fund's ability to generate sufficient interest to cover the lost revenue, and includes provisions for reserve funds to ensure stable replacement payments.