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Proposed constitutional amendment would create ‘Freedom from Taxes’ fund and empower review board to pare exemptions
Summary
House Concurrent Resolution 50 14 would amend the Kansas Constitution to create a protected ‘Freedom from Taxes’ fund seeded by revenue from eliminated sales‑tax exemptions and establish a temporary citizen board authorized to approve or eliminate exemptions; fund interest would be used to phase out vehicle property taxes, a statewide school levy and, over time, income and privilege taxes.
House Concurrent Resolution 50 14 — introduced in the 2025 session — would place a constitutional amendment before Kansas voters to create a “Freedom from Taxes” fund and a temporary review board with authority to review and eliminate state sales‑tax exemptions. Supporters and outside analysts debated the proposal's mechanics, governance and long‑term fiscal effects during the committee meeting.
What the resolution would do - Create a protected fund: The constitutional change would establish a Freedom from Taxes Fund, with two subfunds (a property‑tax elimination fund and an income/privilege‑tax elimination fund). Transfers into principal are protected from appropriation or transfer; only identified interest can be used under the amendment’s rules. - Citizen review board: The resolution establishes a temporary Kansas Citizens Freedom Review Board (details of composition and appointment to be set by statute) authorized to review and approve or eliminate state sales and compensating use tax…
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