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Read. Follow. Verify.Kansas bill authorizes cities and counties to propose nonresident earnings tax of up to 1% for ballot approval
Last action · April 10, 2026: Died in Committee
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What This Bill Proposed
Senate Bill 103 empowers Kansas cities and counties to levy an earnings tax of up to 1% annually on nonresidents working within their boundaries, subject to voter approval in a local referendum. The measure requires the continuation question to be resubmitted to every 10 years and mandates that at least 50% of the revenue be used to reduce property taxes.
Nonresidents employed within participating Kansas cities or counties face up to a 1% tax on wages, while property owners see a required reduction in es funded by at least half of the new revenue.
- Kansas law historically prohibited cities and counties from levying local income or earnings taxes, reserving income taxation for the state level. context
- Senate Bill 103 was introduced during the 2025-2026 legislative session and ultimately died in committee. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Nonresident Workers
Nonresident individuals employed within a participating city or county face a tax of up to 1% on their salaries, wages, and commissions.
Public and Private Employers
Employers within a taxing jurisdiction may be mandated to deduct the tax from employee earnings, remit collections, and submit nonresident employee lists upon request.
Local Property Owners
Property owners benefit from mandatory budget credits utilizing at least 50% of earnings tax revenue to reduce ad valorem property tax levies.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who would be required to pay the proposed earnings tax?
What happens to the money collected from the earnings tax?
How often must voters re-approve the earnings tax if it passes?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
3 actions- Apr 10, 2026SenateDied in Committee
- Jan 30, 2025SenateCommitteeReferred to Senate Committee on Assessment and Taxation
- Jan 29, 2025SenateIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Repeal of Longstanding Income Tax Prohibition
The bill explicitly amends K.S.A. 12-140 and K.S.A. 2024 Supp. 19-101a to carve out an exception to the blanket prohibition preventing Kansas cities and counties from levying income taxes.
Connected Entities
Sources
www.kslegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy85Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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