The civic record
Read. Follow. Verify.Kansas Bill Would Authorize Counties to Impose a 1% Local Earnings Tax
Last action · April 10, 2026: Died in CommitteeSponsor: David Haley
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
Senate Bill 108 empowers Kansas counties to levy an earnings tax of up to 1% on resident and nonresident workers, provided the ballot measure is approved by voters. All revenue collected must be credited toward reducing local es.
Local taxpayers face a potential new local income tax capped at 1%, which could alter overall tax burdens while simultaneously lowering property tax levies if the county commissioners and local voters approve the measure.
- Kansas counties have historically been restricted by state statute from levying local income or earnings taxes under their home rule powers. 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.
County Residents and Workers
Individuals employed or residing within a participating county may be subject to a new earnings tax of up to 1% on their salaries, wages, and commissions.
Employers in Kansas
Employers may be required by county resolution to deduct, collect, and remit employee earnings taxes, and provide employee lists under specific conditions.
Property Taxpayers
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
Can a county impose an earnings tax automatically without voter approval?
How must the revenue from the earnings tax be used?
Who pays the earnings tax if they work in one county and live in another?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
4 actions- Apr 10, 2026SenateDied in Committee
- Feb 27, 2025SenateHearing: Thursday, February 27, 2025, 9:30 AM — Room 548-S
- 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.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Shift in Local Tax Authority
The bill carves out an explicit exception to long-standing prohibitions against Kansas counties levying income taxes.
Connected Entities
Sources
www.kslegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 85)
- Controversy80Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz45Current news / social attention level
Publisher tools