Taxation committee approves requests for five tax-related bills, including property exemptions and ethanol credit

The Committee on Taxation approved requests to draft five bills during a procedural meeting where members reviewed committee rules and the bill-request process.

The requests approved were: RS 0087, a property-tax exemption measure; RS 0315, a firefighter medical-screening tax credit; 25RS0336, a proposal to lower the statewide mill levy from 20 to 18.5; 25RS0362, an ethanol retail income tax credit; and 25RS0096, a measure to eliminate the sales tax on cable and community antenna television services.

Why it matters: These requests initiate drafting with the Revisor of Statutes Office (RS numbers) and, if later introduced on the House floor, could alter tax liabilities for specific equipment owners, firefighters, fuel retailers and consumers of cable television. Committee approval of a request does not itself create law; it authorizes drafting and records the request in the committee minutes under Rule 1304 of the rules of the House.

Representative Scott Fairchild, identified in the meeting as the bill requestor, said of RS 0087: "It's a property tax exemption bill. Among the things being exempt are side by side ATVs, golf carts, electric bicycles, marine equipment." He said the proposal reflects a decision to exempt those items rather than pursue a constitutional amendment to reduce their valuation under the Kansas Constitution.

Representative Phil Hoisel introduced RS 0315, which he described as creating "a $250 tax credit for firefighters who incur unreimbursed medical expenses for cancer screenings with a cap of $1,500,000." The committee voice-recorded the request and, with no objections, approved it for drafting.

Chair remarks and committee practice: The committee chair (referred to in the transcript as "Mr. Chairman") reviewed committee procedure, emphasizing that these are draft requests to the Revisor of Statutes Office. The chair noted that an RS number is required before a request can be entertained and that bills are not formally introduced until they are turned into the clerk and receive an HB (House Bill) number.

Representative Clark Sanders asked procedural and substantive questions about 25RS0336, the mill-levy reduction proposal, asking whether a similar reduction had passed previously; Representative Henry Helgerson asked how revenue neutrality would be achieved. The chair replied that details would be provided when the bill is formally considered.

On 25RS0362, Sandy Bridal spoke as a representative on behalf of POET and asked to introduce an income tax credit "for a total of 5¢ per gallon for ethanol sold, products sold by a retailer, a maximum of $5,000,000 a year and a sunset in 5 years." The committee approved the request with no recorded objection.

Representative Finch requested 25RS0096, described as eliminating the sales tax on cable, community antenna and television services in Kansas; that request was likewise approved.

Votes at a glance

- RS 0087 — Property tax exemption (items listed: side-by-side ATVs, golf carts, electric bicycles, marine equipment). Outcome: request approved (no objection recorded). Requested by: Representative Scott Fairchild.

- RS 0315 — Firefighter screening tax credit: $250 per firefighter for unreimbursed cancer screening expenses; statewide cap $1,500,000. Outcome: request approved (no objection recorded). Requested by: Representative Phil Hoisel.

- 25RS0336 — Reduce statewide mill levy from 20 to 18.5 and make the change revenue neutral in future years. Outcome: request approved (no objection recorded). Requested by: committee member (speaker identified as committee member introducing the request).

- 25RS0362 — Ethanol retail income tax credit: 5¢ per gallon for ethanol sold by retailers; cap $5,000,000 per year; 5-year sunset. Outcome: request approved (no objection recorded). Requested by: Sandy Bridal on behalf of POET.

- 25RS0096 — Eliminate sales tax on cable/community antenna/television services. Outcome: request approved (no objection recorded). Requested by: Representative Finch.

Process notes and limitations

Committee practice discussed in the meeting: requests for bill drafting receive an RS number from the Revisor of Statutes Office; RS numbers and drafts are not public while in development. A bill only becomes publicly introduced (receives an HB number) when turned in to the House clerk and formally read in. A committee cannot schedule a public hearing on a bill until that bill has been referred to the committee after formal introduction on the floor. The transcript shows the committee recorded the requests in the minutes and approved them by unanimous voice approval with "no objection" in each instance.

What the committee did not do: No bill text was adopted, no formal hearings were held, and no final legislative action was taken. Approval in committee at this stage authorizes drafting and, where appropriate, committee sponsorship of the draft; subsequent steps on the House floor and in other committees are required to advance any of these measures.

Ending: The committee moved on to a guidance presentation about committee rules and the revenue forecast after closing the bill-request portion of the agenda.