Kansas legislation · 2025-2026 Regular Session
Kansas SB108: Authorizing counties to impose an earnings tax
Status: In committee, April 10, 2026
What the bill says
An act concerning taxation; authorizing counties to impose an earnings tax; amending K.S.A. 2024 Supp. 19-101a and repealing the existing section.
From the introduced text, January 29, 2025:
AN ACT concerning taxation; authorizing counties to impose an earnings tax; amending K.S.A. 2024 Supp. 19-101a and repealing the existing section. Be it enacted by the Legislature of the State of Kansas: New Section 1. (a) Any county is hereby empowered and authorized in accordance with the provisions of this act to levy an earnings tax and (2) all resident individuals of such county who are employed or working outside such county. (b) The rate of any earnings tax pursuant to subsection (a) shall not exceed 1% per annum. (c) The revenue derived from the earnings tax authorized by this act shall be pledged for general county purposes. (d) All of the revenue derived from the earnings tax authorized by this act shall be credited in the budget of the county to reduce the amount of revenue otherwise necessary to be derived from the ad valorem property tax. (e) If any provision of this act or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this act, which can be given effect without the invalid provision or application, and to this end the provisions of this act are severable. New Sec. 2. As used in this act: (a) "Act" means the provisions of sections 1 through 6, and …
Sponsors
- David Haley, David (I) · primary sponsor
Latest actions
- : Died in Committee
- : Conference Committee Report was adopted; Yea: 119 Nay: 4
- : Conference Committee Report was adopted; Yea: 39 Nay: 0
- : Conference committee report now available
- : Motion to accede adopted; Senator Warren , Senator Titus and Senator Corson appointed as second conferees
- : Conference Committee Report not adopted; Representative Humphries , Representative Williams, L. and Representative Osman appointed as second conferees
- : Conference committee report now available
- : Conference Committee Report was adopted; Yea: 40 Nay: 0
- : Motion to accede adopted; Senator Warren , Senator Titus and Senator Corson appointed as conferees
- : Nonconcurred with amendments; Conference Committee requested; appointed Representative Humphries , Representative Williams, L. and Representative Osman as conferees
Subjects: Taxation, Counties
Common questions
- What is SB108?
- SB108 is a bill in the Kansas Legislature (2025-2026 Regular Session): Authorizing counties to impose an earnings tax.
- What does SB108 do?
- In its own words: An act concerning taxation; authorizing counties to impose an earnings tax; amending K.S.A. 2024 Supp. 19-101a and repealing the existing section.
- What is the status of SB108?
- In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).
- Who sponsored SB108?
- David Haley, David (I).
- Where is the official record for SB108?
- On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/sb108/
Source: official Kansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.