Kansas · 2025-2026 Regular Session · Bill

SB 103: Authorizing cities and counties to propose an earnings tax for ballot question and to levy such tax if approved by the electors of a city or county, requiring resubmission of the question, if approved, to the electors every 10 years, allowing certain credits and exemptions against the tax, providing for deductions by public and private employers of the tax from employee earnings and providing that revenue from any such tax be pledged for certain purposes.

Did not advance Last action April 10, 2026: Died in Committee

Plain-language summary

SB 103 is a bill introduced in the Kansas Senate on January 29, 2025. According to its official title, it concerns: Authorizing cities and counties to propose an earnings tax for ballot question and to levy such tax if approved by the electors of a city or county, requiring resubmission of the question, if approved, to the electors every 10 years, allowing certain credits and exemptions against the tax, providing for deductions by public and private employers of the tax from employee earnings and providing that revenue from any such tax be pledged for certain purposes. Primary sponsor: Committee on Assessment and Taxation. Most recent recorded action (April 10, 2026): Died in Committee.

Sponsors

Primary sponsor: Committee on Assessment and Taxation.