Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateKansasIn Committee
SB 259: Providing that future personal and corporate income tax rate and privilege tax rate decreases be contingent on exceeding tax receipt revenues.
Committee on Assessment and Taxation
SB 259 status: In Committee — Died in House Committee (updated Apr 10, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
58OUT OF 100
Score:58/100 civic fit
Risk:Moderate Risk
Impact:Moderate Impact 65/100
Constitutionality85%
Bipartisan45%
Public opinion50%
Bill summary
What changes
The bill mandates that future personal, corporate, and privilege tax rate cuts are only permissible if actual state tax receipt revenues exceed prior projections.
Who is affected
Individual taxpayers, corporations, and financial institutions subject to the state privilege tax.
Requirements and enforcement
The state must verify that collected revenues exceed anticipated forecast amounts before any legislative tax rate reductions take effect.
Costs and funding
Not stated in the available source.
When it takes effect
Applicable to future legislative sessions; the bill itself died in committee.
Potential benefits
Potentially stabilizes state budget management and prevents fiscal imbalances resulting from unfunded tax cuts.
Risks and tradeoffs
Creates uncertainty for stakeholders and places immense weight on the accuracy and objectivity of state revenue forecasting processes.
What is still unknown
The specific forecasting models to be used and whether there are any emergency exemptions or thresholds that bypass this contingency.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
60%
Benefits
- Ensures fiscal solvency by limiting tax cuts
- Prevents reliance on unfunded tax relief
- Ties fiscal policy to verified revenue performance
Risks
- Delays expected tax relief for residents
- Creates uncertainty for long-term business planning
- Limits the flexibility of the legislature to stimulate the economy
Society
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
Mixed / Neutral
55%
Benefits
- Reduces political arbitrariness in tax policy
- Increases reliance on empirical revenue data
- Forces clear fiscal justification for policy changes
Risks
- Relies on the accuracy of internal state revenue forecasts
- Potentially incentivizes pessimistic forecasting to block cuts
- Offers limited transparency into the forecasting methodology
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
LegiScan returned a PDF-only document. PDF extraction is not enabled in this build, so the pipeline used a safer fallback.
Analysis scope
Analysis based on limited OpenStates summary only.
04
Where it stands
Official record- IntroducedComplete
- CommitteeCurrent
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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