kansas legislature 2012 briefing book

Upload: bob-weeks

Post on 04-Apr-2018

216 views

Category:

Documents


0 download

TRANSCRIPT

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    1/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    2/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    3/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    4/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    5/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    6/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    7/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    8/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    9/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    10/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    11/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    12/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    13/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    14/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    15/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    16/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    17/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    18/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    19/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    20/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    21/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    22/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    23/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    24/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    25/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    26/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    27/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    28/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    29/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    30/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    31/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    32/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    33/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    34/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    35/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    36/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    37/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    38/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    39/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    40/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    41/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    42/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    43/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    44/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    45/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    46/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    47/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    48/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    49/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    50/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    51/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    52/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    53/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    54/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    55/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    56/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    57/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    58/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    59/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    60/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    61/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    62/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    63/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    64/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    65/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    66/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    67/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    68/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    69/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    70/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    71/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    72/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    73/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    74/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    75/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    76/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    77/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    78/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    79/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    80/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    81/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    82/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    83/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    84/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    85/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    86/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    87/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    88/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    89/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    90/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    91/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    92/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    93/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    94/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    95/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    96/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    97/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    98/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    99/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    100/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    101/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    102/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    103/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    104/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    105/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    106/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    107/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    108/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    109/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    110/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    111/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    112/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    113/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    114/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    115/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    116/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    117/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    118/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    119/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    120/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    121/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    122/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    123/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    124/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    125/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    126/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    127/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    128/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    129/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    130/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    131/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    132/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    133/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    134/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    135/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    136/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    137/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    138/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    139/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    140/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    141/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    142/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    143/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    144/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    145/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    146/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    147/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    148/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    149/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    150/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    151/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    152/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    153/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    154/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    155/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    156/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    157/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    158/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    159/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    160/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    161/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    162/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    163/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    164/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    165/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    166/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    167/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    168/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    169/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    170/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    171/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    172/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    173/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    174/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    175/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    176/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    177/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    178/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    179/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    180/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    181/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    182/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    183/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    184/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    185/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    186/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    187/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    188/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    189/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    190/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    191/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    192/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    193/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    194/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    195/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    196/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    197/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    198/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    199/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    200/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    201/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    202/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    203/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    204/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    205/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    206/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    207/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    208/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    209/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    210/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    211/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    212/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    213/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    214/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    215/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    216/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    217/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    218/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    219/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    220/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    221/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    222/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    223/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    224/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    225/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    226/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    227/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    228/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    229/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    230/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    231/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    232/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    233/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    234/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    235/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    236/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    237/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    238/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    239/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    240/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    241/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    242/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    243/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    244/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    245/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    246/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    247/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    248/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    249/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    250/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    251/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    252/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    253/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    254/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    255/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    256/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    257/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    258/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    259/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    260/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    261/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    262/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    263/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    264/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    265/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    266/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    267/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    268/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    269/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    270/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    271/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    272/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    273/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    274/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    275/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    276/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    277/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    278/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    279/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    280/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    281/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    282/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    283/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    284/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    285/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    286/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    287/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    288/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    289/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    290/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    291/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    292/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    293/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    294/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    295/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    296/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    297/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    298/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    299/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    300/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    301/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    302/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    303/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    304/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    305/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    306/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    307/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    308/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    309/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    310/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    311/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    312/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    313/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    314/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    315/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    316/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    317/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    318/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    319/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    320/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    321/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    322/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    323/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    324/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    325/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    326/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    327/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    328/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    329/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    330/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    331/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    332/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    333/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    334/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    335/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    336/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    337/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    338/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    339/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    340/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    341/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    342/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    343/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    344/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    345/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    346/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    347/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    348/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    349/396

    Kansas Legislative Research Department

    X-1 page 4 2012 Legislator Briefng Book

    Eligible National Guard members are to be paid the amount of tuition and requiredfees charged by the educational institution for enrollment in courses necessary tocomplete an educational program. (This is funded, at least in part, by 40 percentof net pro ts from the Lotterys veterans bene t scratch-off game.)

    Free tuition and fees are authorized for dependents of those who are prisoners of war or missing in action.

    Free tuition and fees are authorized for dependents of those who died as a resultof a service-connected disability suffered during the Vietnam con ict as a result of such con ict.

    Residency

    Those who live in Kansas on active duty and those who stay in Kansas after honorable dischargefrom the military, generally if they lived here for at least two years, plus their dependents and spouses areto be considered residents by community colleges and Board of Regents institutions.

    Interstate Compact on Educational Opportunities for Military Children

    Developed in 2007 and adopted by 34 states as of July 2010 (Alabama, Alaska, Arizona, California,Colorado, Connecticut, Delaware, Florida, Hawaii, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine,Maryland, Michigan, Mississippi, Missouri, Nevada, New Jersey, New Mexico, North Carolina, Ohio,Oklahoma, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Washington,and Wisconsin), this interstate agreement provides solutions to problems that encumber the educationalexperience for the children of military families. Adoption by ten states was required before an interstateCommission, to which each state has one delegate, began work on implementation.

    The Compact states it accomplishes seamless transitions for students to new schools by providinginstant records transfer and facilitating the student placement process, including quali cation and eligibilityfor enrollment, student participation in extracurricular activities, scheduling, grading, and assessments.Provisions apply to children of active members of the military, including those members severely injuredand medically discharged and those retired, for a period of up to one year, after retirement.

    Emergency Assistance

    The Adjutant General may enter into grants and interest-free loans with members of the KansasNational Guard and of reserve forces and their families to assist with nancial emergencies. A checkoff

    on individual income tax return forms allows individuals to contribute to the Military Emergency Relief Fund.

    Honoring Veterans on the States Highways and Bridges

    The State of Kansas honors veterans by designating portions of highways in their honor. Duringthe 2009 Legislative Session, an additional designation was created recognizing a portion of U.S. 60 asthe 1011th Quarter Master Co. U.S. Army Reserve Memorial Highway. The designated portion starts at

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    350/396

    Kansas Legislative Research Department

    2012 Legislator Briefng Book page 5 X-1

    the east city limits of Independence, to the intersection with U.S. 169. In 2010, the Legislature honoredindividual several Kansas veterans by naming a bridge or portion of a highway in their honor.

    Housing and Care

    Certain veterans, primarily those with disabilities, are eligible for housing and care at the Kansas

    Soldiers Home, near Fort Dodge, and the Kansas Veterans Home, Win eld. The Kansas Commissionon Veterans Affairs states that priority for admission of veterans will rst be made on the basis of severityof medical care required.

    Homestead Property Tax

    The 2009 Legislature expanded the de nition of eligible claimants for the Homestead PropertyTax Refund Program to include certain disabled veterans and surviving spouses of active duty militarypersonnel who have died in the line of duty.

    Disabled veterans are de ned to include Kansas residents who have been honorably dischargedfrom active service in the armed forces or Kansas National Guard and who have been certi ed to havea 50 percent or more permanent disability sustained through military action or accident or resulting fromdisease contracted while in such active service.

    The law clari ed that surviving spouses of disabled veterans will continue to remain eligible untilsuch time as they remarry.

    Hunting, Fishing, and Parks

    Three main types of licensing bene ts are available:

    Annual hunting and shing licenses may be issued without charge to any honorablydischarged Kansas veteran who has a service-related disability of 30 percent or more. The disability must be certi ed by the Kansas Commission on Veterans

    Affairs. This bene t was introduced in calendar year 2009.

    The Department of Wildlife, Parks and Tourism may reissue big game or wildturkey limited draw permits to military personnel forced to forfeit such a permit dueto deployment for armed con ict or war.

    A nonresident who is on active duty and stationed within Kansas may purchaselicenses, permits, stamps, and other issues of the Department of Wildlife, Parksand Tourism (except lifetime licenses) under the same conditions as a resident.

    A person who was a resident immediately prior to entry into the armed forces,and members of his or her immediate family who live with him or her, also will betreated like residents for this purpose.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    351/396

    Kansas Legislative Research Department

    X-1 page 6 2012 Legislator Briefng Book

    Free annual park vehicle permits may be issued to Kansas Army or Air National Guard members,with a limit of one per family. The 2009 Legislature appropriated $54,636 for calendar year 2010 andfuture years bene t.

    Concealed Carry Licenses: Military Personnel

    A law enacted in 2009 allows a member of the active duty military to obtain a concealed carrylicense number if he or she does not have a Kansas drivers license or a Kansas nondrivers licenseidenti cation card. The Attorney General has to assign a unique concealed carry license number to amilitary applicant. Upon completing all other requirements for a concealed carry permit, a member of thearmed forces would be granted a license under the Personal and Family Protection Act.

    Insurance

    Private health insurance. A Kansas resident with individual health coverage who is activated for military service and therefore becomes eligible for government-sponsored health insurance cannot bedenied reinstatement to the same individual coverage following honorable discharge.

    Personal insurance. No personal insurance ( e.g. , personal automobile and homeownersinsurance) shall be subject to cancellation, non-renewal, premium increase or adverse tier placement for the term of a deployment based solely on that deployment.

    Taxes

    Property taxes. A full-time member of the military may defer payment of taxes on real propertyfor up to two years if that member of the military is or soon will be deployed outside of the United Statesfor at least six months. A claim for the deferral must be led with the county clerk. (This provision wasenacted in 2008.)

    Vehicle taxes. No tax is to be levied on one or two vehicles owned by a Kansas resident who is inthe full-time military service of the United States, who is absent from the state solely by reason of militaryorders on the date registration is due, and who maintains the vehicles outside of this state.

    Income Tax Checkoff Provisions

    An income tax checkoff has been placed on the state individual income tax form, wherebytaxpayers may voluntarily contribute to the Kansas Hometown Heroes Fund. All moneys deposited inthe Fund are required to be used solely for the veteran services program of the Kansas Commission onVeterans Affairs.

    Vehicle-Related Bene ts

    Free license plates for passenger vehicles and trucks with gross weights of 20,000 pounds or lessare available to certain veterans:

    Military service veterans and civilians who were held as prisoners of war; and

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    352/396

    Kansas Legislative Research Department

    2012 Legislator Briefng Book page 7 X-1

    Military service veterans who have been determined by the federal Department of Veterans Affairs to be entitled to compensation for 50 percent (changed from 100percent in 2009) disability or entitled to compensation for the loss, or permanentloss of use, of one or both feet or one or both hands, or for permanent visualimpairment of both eyes.

    Veterans and current members of the military may receive a distinctive license plate, upon proper registration and payment of the regular license fee. A decal will indicate the appropriate military branchin which the person served or is serving. Decals also are available to indicate the person was awardedcertain medals, badges, ribbons, and crosses. The fee is $2 per decal.

    2011 Senate Sub. for HB 2132 authorized Families of the Fallen license plates for passenger vehicles and small trucks, to be issued on and after January 1, 2012. The bill authorized issuance of sucha plate to Department of Defense-recognized next of kin of deceased military personnel, de ned as anyperson entitled to receive the Department of Defense Gold Star lapel button or the lapel button for nextof kin of deceased active duty personnel.

    Anyone who does not pay, in full, a ne and court costs for a traf c citation or otherwise complywith a traf c citation may have his or her driving privileges suspended, in addition to other penalties. Thecost to reinstate the drivers license is $50. That fee is to be waived if the failure to comply with a traf ccitation was a result of the person being absent from Kansas because of military service.

    Vietnam War Era Medallion Program

    2009 HB 2171 created, within the Kansas Commission on Veterans Affairs, the Vietnam War EraMedallion program and grants the agency the authority to develop any necessary rules and regulationsto administer the Program. Under the Medallion Program, eligible veterans may receive a medallion, amedal, and a certi cate of appreciation.

    To be eligible for participation in the Medallion Program, the veteran must:

    Have served on active duty in the United States Military Service at any timebeginning February 28, 1961, and ending May 7, 1975;

    Be a legal resident of Kansas, or have been a legal resident of Kansas, at the timethe veteran entered or was discharged from military service or at the time of theveterans death; and

    Have been honorably separated or discharged from the military or still be on activeservice in an honorable status, or was in active service at the time of the veteransdeath.

    The Medallion Program is open to veterans meeting the above criteria regardless of whether theveteran served within the United States or in a foreign country, and regardless of whether the veteran wasunder 18 years of age at the time of enlistment.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    353/396

    Kansas Legislative Research Department

    X-1 page 8 2012 Legislator Briefng Book

    Voting Opportunities

    2011 SB 103 expanded voting opportunities for certain absentee federal services voters andmilitary personnel and their family members. The bill allowed overseas voters to vote a full ballot at allelections; to apply for, receive, and return their ballots by electronic means; and to vote a write-in ballot,if needed.

    Other Bene ts

    Kansas prohibits discrimination on the basis of military status. (Alleged violationis a civil matter.)

    Certain veterans and their eligible dependents may be buried in state veteranscemeteries. Cemeteries are located in Fort Dodge, Fort Riley, WaKeeney, andWin eld.

    The nal disposition of a military decendents remains would supercede existingstatutory listing of priorities for such remains. The provision applies to all activeduty military personnel and gives priority to the federal Department of DefenseForm 93 in controlling the disposition of the descendents remains for periodswhen members of the U.S. armed forces, reserve forces, or national guard are onactive duty.

    A certi ed copy of an original discharge or other of cial record of military servicemay be led with the Adjutant Generals Of ce, which then will provide copiesfree of charge if they are needed to apply for U.S. Department of Veterans Affairsbene ts.

    For more information, please contact:

    Dennis Hodgins, Principal Analyst Julian E rd, Principal Analyst [email protected] Julian.E [email protected]

    Kansas Legislative Research Department300 SW 10th Ave., Room 68-West, Statehouse

    Topeka, Kansas 66612Phone: (785) 296-3181

    Fax: (785) 296-3824

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    354/396

    Kansas Legislator Briefing Book

    2012

    Dylan Dear,Senior Fiscal Analyst

    [email protected]

    State Government

    X-2State Employee

    Issues

    Other StateGovernment reports

    available

    X-1 Veterans and Military

    Personnel Issues

    X-3Indigents Defense

    Services

    X-4 Joint Committeeon Special Claims Against the State

    X-5Capitol Restoration

    State Government

    X-2 State Employee Issues

    This report discusses a variety of issues regarding state employees,including an explanation of classi ed and unclassi ed employees, bene tsprovided to state employees, recent salary and wage adjustmentsauthorized by the Legislature, general information on the number of stateemployees, and the characteristics of the classi ed workforce.

    Classi ed and Unclassi ed Employees. The state workforce iscomposed of classi ed and unclassi ed employees. Classi ed employeescomprise nearly two-thirds of the state workforce, while unclassi edemployees comprise the remaining one-third. Classi ed employees areselected through a competitive process, while unclassi ed positions canbe lled through direct appointment, with or without competition. Whileunclassi ed employees are essentially at will employees who serveat the discretion of their appointing authority, classi ed employees arecovered by the merit or civil service system, which provides additionalemployment safeguards.

    All actions including recruitment, hiring,classi cation, compensation, training, retention,promotion, discipline, and dismissal of stateemployees shall be:

    Based on merit principles and equalopportunity; andMade without regard to race, nationalorigin or ancestry, religion, politicalaf liation, or other non-merit factors andshall not be based on sex, age, or disabilityexcept where those factors constitute abona de occupational quali cation or where a disability prevents an individualfrom performing the essential functionsof a position.

    Employees are to be retained based on their abilityto manage the duties of their position.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    355/396

    Kansas Legislative Research Department

    X-2 page 2 2012 Legislator Brie ng Book

    State Employee Bene ts. Among the bene ts available to most state employees are medical,dental, and vision plans; long-term disability insurance; deferred compensation; and a cafeteria bene tsplan which allows employees to pay dependent care expenses and non-reimbursable health careexpenses with pre-tax dollars. In addition, state employees accrue vacation and sick leave. The vacationleave accrual rate increases after 5, 10, and 15 years. In general, the state also provides nine to ten daysof holiday leave for state employees.

    Retirement Plans. Most state employees participate in the Kansas Public Employees RetirementSystem (KPERS). Most employees contribute 4.0 percent of gross bi-weekly salary, while the statecontribution is set by law each year. In addition to the regular KPERS program, there are plans for certainlaw enforcement groups, correctional of cers, judges and justices, and certain Regents unclassi edemployees. Contributions from both the employee and the state differ from plan to plan.

    Characteristics of State Employees. According to the 2010 State Workforce Report, which theDepartment of Administration prepared, a pro le of classi ed and unclassi ed state employees re ectsthe following:

    The average classi ed employee:

    is 47 years of age;

    has 14 years of state service; and

    earns an average annual salary of $38,049.

    The average unclassi ed employee:

    is 47 years of age;

    has 12 years of state service; and

    earns an average annual salary of $61,830.

    Compensation of State Employees. Kansas statutes direct the Director of Personnel Services,

    after consultation with the Director of the Budget and the Secretary of Administration, to prepare a payplan for classi ed employees which shall contain a schedule of salary and wage ranges and steps. Thestatutes also provide, however, that this pay plan can be modi ed by provisions in an appropriation billor other act. When the Governor recommends step movement on the classi ed pay plan and a generalsalary increase, or both, funding equivalent to the percentage increase for classi ed employees generallyis included in agency budgets to be distributed to unclassi ed employees on a merit basis.

    The previous Kansas Civil Service Basic Pay Plan consisted of 34 pay grades,each with 13 steps.

    The difference between each step was approximately 2.5 percent, and the

    difference between each salary grade was approximately 5.0 percent.

    Employees typically are hired into a job at the minimum of the salary grade.

    Until recently, assuming satisfactory work performance, the classi ed employeeswould receive an annual 2.5 percent step increase, along with any other generaladjustment in salary approved by the Legislature. No classi ed step movement wasrecommended or approved from FY 2001 to FY 2006. In FY 2007, the Legislature

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    356/396

    Kansas Legislative Research Department

    2012 Legislator Brie ng Book page 3 X-2

    approved a 2.5 percent step movement, effective September 10, 2006. There hasbeen no further step movement since FY 2009.

    New Classi ed Employee Pay Plans. The 2008 Legislature established ve new pay plans for Executive Branch classi ed state employees and authorized multi-year salary increases for classi edemployees, beginning in FY 2009, who are identi ed in positions that are below market in salary.

    The legislation enacted the recommendations of the State Employee Oversight Commissions vebasic pay plans for classi ed employees. The exact provisions of the ve pay plans are not speci ed bythe legislation, but there is a reference to the pay plans as recommended by the State Employee OversightCommission. The ve pay plans, as recommended by the State Employee Oversight Commission,include:

    Basic Vocational Pay Plan (3,844 employees in 57 classi cations) that is a stepplan, but with more narrow pay grades than previously existed;

    General Classi ed Pay Plan (11,917 employees in 282 classi cations) that is a

    hybrid model with movement based on steps up to market and an open range,regulated through the use of zones, beyond market, and would include suchclasses as Human Service Specialists and Mental Health Developmental DisabilityTechnicians;

    Management Pay Plan (256 employees in 20 classi cations) that has open paygrades with pay movement based in position-in-range and performance, and wouldinclude such classes as public service executives and corrections managers;

    Professional Individual Contributor Pay Plan (2,751 employees in 130 classi cations)that is an open range model with market anchors and would include such classes

    as nurses and scientists; and

    Protective Services Pay Plan (3,215 employees in 42 classi cations) that is a stepmodel and would include such classes as uniformed of cers of the Department of Corrections and the Kansas Highway Patrol.

    The legislation authorized a four-year appropriation totaling $68.0 million from all funds, including$34.0 million from the State General Fund, for below-market pay adjustments (excluding the FY 2009appropriation of $16.0 million). The State General Fund appropriations of $8.5 million annually are madein FY 2010, FY 2011, FY 2012, and FY 2013 to the State Finance Council for distribution to ExecutiveBranch agencies. The all funds annual authorization to the State Finance Council for the below-market

    pay adjustments is $16.0 million.

    The legislation also created the State Employee Pay Plan Oversight Committee. The OversightCommittee included seven voting members and two non-voting ex of cio members:

    One member appointed by the President of the Senate;Two members appointed by the Speaker of the House;One member appointed by the Minority Leader of the Senate;

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    357/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    358/396

    Kansas Legislative Research Department

    2012 Legislator Brie ng Book page 5 X-2

    The following table re ects classi ed step movement and base salary increases since FY 1997:

    Fiscal Year Salary Adjustment1997 Step Movement: 2.5 percent

    Base Adjustment: None1998 Step Movement: 2.5 percent

    Base Adjustment: 1.0 percent1999 Step Movement: 2.5 percent

    Base Adjustment: 1.5 percent2000 Step Movement: 2.5 percent

    Base Adjustment: 1.0 percent2001 Step Movement: 2.5 percent

    Base Adjustment: None2002 Step Movement: None

    Base Adjustment: 3.0 percent, with 1.5 percent effective for fullyear, and 1.5 percent effective for half a year

    2003 Step Movement: None

    Base Adjustment: None2004 Step Movement: None

    Base Adjustment: 1.5 percent effective for last 23 pay periods2005 Step Movement: None

    Base Adjustment: 3.0 percent2006 Step Movement: None

    Base Adjustment: 2.5 percent, with 1.25 percent effective for fullyear, and 1.25 percent effective for half a year

    2007 Step Movement: 2.5 percent, effective September 10, 2006Base Adjustment: 1.5 percent

    2008 Step Movement: None

    Base Adjustment: 2.0 percent2009 Step Movement: None

    Base Adjustment: 2.5 percentBelow Market Salary Adjustments

    2010 Step Movement: NoneBase Adjustment: NoneBelow Market Salary Adjustments

    2011 Step Movement: NoneBase Adjustment: NoneBelow Market Salary Adjustments

    FY 2011. The 2011 Legislature approved a total of 39,177.8 full-time equivalent (FTE) positions.

    Full-time equivalent (FTE) positions are permanent positions which are either full-time or part-time, but mathematically equated to full-time. For example, twohalf-time positions equal one full-time position.

    Non-FTE unclassi ed permanent positions are essentially unclassi ed temporarypositions that are considered permanent because they are authorized toparticipate in the state retirement system.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    359/396

    Kansas Legislative Research Department

    X-2 page 6 2012 Legislator Brie ng Book

    The following chart re ects approved FY 2011 FTE positions by function of government:

    Largest Employers. The following table lists the twenty largest state employers and their numbersof FTE positions:

    Agency FTE Positions

    Kansas University 5,002.0Kansas State University 4,033.0Social & Rehabilitation Services, Department of 3,669.1Transportation, Department of 3,113.5University of Kansas Medical Center 2,604.9Wichita State University 1,897.0Judicial Branch 1,858.3Revenue, Department of 1,096.0Larned State Hospital 976.0Pittsburg State University 896.8Highway Patrol 859.0Health & Environment, Department of 843.1Emporia State University 830.1Fort Hays State University 769.8

    Administration, Department of 760.5Lansing Correctional Facility 682.0Neurological Institute, Kansas 570.2Labor, Department of 552.0Hutchinson Correctional Facility 512.0Parsons State Hospital and Training Center 497.2

    General Government5,293.0

    TOTAL: 39,177.9

    Agriculture andNatural Resources

    193.4

    Education17,918.2

    Hwy/Other Trans.2,916.5

    Public Safety4,824.0

    Human Services17,918.2

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    360/396

    Kansas Legislative Research Department

    2012 Legislator Brie ng Book page 7 X-2

    For more information, please contact:

    Dylan Dear, Senior Fiscal Analyst Alan Conroy, Director [email protected] [email protected]

    Kansas Legislative Research Department300 SW 10th Ave., Room 68-West, Statehouse

    Topeka, Kansas 66612Phone: (785) 296-3181

    Fax: (785) 296-3824

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    361/396

    Kansas Legislator Briefing Book

    2012

    Robert Allison-Gallimore,Research Analyst

    [email protected]

    State Government

    X-3Indigents Defense

    Services

    Other StateGovernment reports

    available

    X-1 Veterans and Military

    Personnel Issues

    X-2State Employee

    Issues

    X-4 Joint Committeeon Special Claims Against the State

    X-5Capitol Restoration

    State Government

    X-3 Indigents Defense Services

    Board of Indigents Defense Services(Public Defender Of ces)

    The United States Constitution bestows rights upon criminaldefendants, including the right to be represented by an attorney. TheBoard of Indigents Defense Services (BIDS) provides criminal defense

    services through:

    Public defender of ces in various parts of thestate;

    Contract attorneys (private attorneys who contractwith BIDS); and

    Assigned counsel (private attorneys who areappointed by the court to serve as counsel for adefendant).

    BIDS also has the responsibility of covering other costs associatedwith the defense of the criminal case. Costs such as expert witnessesand transcripts must be covered. Death penalty defense cases cost BIDSeven more to defend than other crimes.

    Legal Services for Prisoners, Inc., a non-pro t corporation, isstatutorily authorized to submit its annual operating budget to BIDS. LegalServices for Prisoners provides legal assistance to indigent inmates inKansas correctional institutions.

    In addition to the trial level public defender of ces and trial levelassigned counsel, BIDS operates of ces to handle the defense of capitalcrimes and con icts, as well as of ces that can handle the appeals of bothcapital and non-capital convictions.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    362/396

    Kansas Legislative Research Department

    X-3 page 2 2012 Legislator Brie ng Book

    Public Defender Of ces

    BIDS operates nine trial-level public defender of ces throughout the state and two satelliteof ces:

    3rd Judicial District Public Defender (Topeka);

    Junction City Public Defender; Sedgwick County Regional Public Defender;Reno County Regional Public Defender;Salina Public Defender;10th Judicial District Public Defender (Olathe);Western Regional Public Defender (Garden City)*;Southeast Kansas Public Defender (Chanute) and Satellite Of ce (Independence);andWichita Con icts Of ce.

    * The Southwest Public Defender Of ce closed its of ce in Liberal on September 1, 2009, because it wasno longer cost effective. Most of the caseload is now handled by contract attorneys.

    BIDS also operates the following of ces in Topeka:

    Appellate Defender;Death Penalty Defense Unit;Capital Appeals;Capital Appeals and Con icts; andNortheast Kansas Con ict Of ce.

    BIDS reports that it monitors the cost per case quarterly to determine the most cost effective

    system to deliver the right to defense services, and makes changes to maintain effectiveness.

    Assigned Counsel

    It is not possible for all criminal defendants who need services to be represented by the state-operated public defender of ces. If two individuals are co-defendants in a particular matter, it wouldpresent a con ict of interest for the public defenders of ce to represent both individuals. Additionally, insome areas of the state, of cials from BIDS believe it is not cost effective to operate a public defender of ce. Such considerations include the cost per case and the number of criminal cases in that particular area. BIDS has been able to contract with private attorneys in some parts of the state to provide defenseservices at reduced rates. In addition, local judges appoint private attorneys willing to accept appointmentsfor defense cases as assigned counsel.

    Effective January 18, 2010, assigned counsel are compensated at a rate of $62 per hour for their work as a result of Board action to reduce the costs and meet budget cuts. The rate of compensationfor assigned counsel was raised from $30 per hour to $50 per hour in 1988 in response to a KansasSupreme Court case. The 2006 Legislature approved an increase in compensation from $50 per hour to$80 per hour starting in FY 2007. BIDS was directed to monitor assigned counsel expenditures and openpublic defender of ces where it is cost effective and continues to do so.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    363/396

    Kansas Legislative Research Department

    2012 Legislator Brie ng Book page 3 X-3

    Accordingly, BIDS conducted public hearings for eleven counties that would no longer be costeffective using assigned counsel at $80 per hour. BIDS responded to the local request to maintain theassigned counsel delivery system in that county by offering a reduced hourly rate. This was acceptedand rates of $62 per hour and $69 per hour are paid which is more cost effective than opening publicdefender of ces in those counties. The 2007 Legislature changed the language of the assigned counselcompensation statute to allow the agency to negotiate a rate of compensation less than the previouslymandated $80 per hour.

    The agencys board currently reviews exceptional claims for fees submitted by assigned counsel.Fees for felony cases that are not exceptional are capped at $1,240 for cases that do not go to trial, andfees are capped at $6,200 for cases that go to trial and that are not declared exceptional by the court.

    Additional amounts may be paid by BIDS if the judge approves the fees for extraordinary cases.

    Prior to FY 2006, BIDS paid assigned counsel expenditures from the operating expendituresaccount in its State General Fund appropriation. The expenses that were considered as assigned counselcosts included all professional services. These expenditures included not only fees to attorneys appointedas assigned counsel, but expert witness fees and transcript fees. The FY 2006 Budget recommendedby the Governor and approved by the 2005 Legislature included a separate line item appropriation for

    assigned counsel expenditures to more accurately account for expenditures made to assigned counsel.

    Other Costs Affecting the Agency

    Expert Witness and Transcript Fees

    BIDS also pays the fees for expert witnesses and for transcripts on cases. Most experts haveagreements with the agency to provide services at a reduced rate.

    Death Penalty Cases

    The constitutionality of the Kansas Death Penalty was upheld by the U.S. Supreme Court. Moreinformation about the Kansas Death Penalty is available in the Death Penalty section of this brie ngbook.

    The Death Penalty Defense Unit was established to handle the defense of cases where the deathpenalty could be sought. However, as with other defense cases, circumstances such as con icts of interestand availability could require that outside counsel be contracted to provide the defense services.

    Capital offense cases cost more to defend. Not only do such cases take more time for trial, butthe defense attorney must be death quali ed to defend a capital case. A report completed by the Judicial

    Council in 2004 found that, The capital case requires more lawyers (on both prosecution and defensesides), more experts on both sides, more pre-trial motions, longer jury selection time, and a longer trial.Kansas Judicial Council, Report of the Judicial Council Death Penalty Advisory Committee, p. 17, January29, 2004.

    The Legislative Division of Post Audit issued a Performance Audit Report in December 2003,Costs Incurred for Death Penalty Cases: A K-GOAL Audit of the Department of Corrections . This reportnoted several ndings related to the cost of death penalty cases in Kansas.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    364/396

    Kansas Legislative Research Department

    X-3 page 4 2012 Legislator Brie ng Book

    BIDS usually bears the cost of defending a capital murder case;

    Contracted attorneys for such cases are paid $100 per hour, with no fee cap. Post Audit found that some states impose fee caps and pay less per hour, or both, toassigned defense counsel. Post Audit also noted that American Bar Associationguidelines state limitations on fees in death penalty cases are improper; and

    The Report recommended that the BIDS ensure that the Death Penalty Defense Unithas a suf cient number of quali ed death penalty public defenders so future casesdo not have to be contracted out because of workload, and it also recommendedcontinuing to look at establishing a con icts of ce.

    BIDS has made arrangements for more of its public defenders to receive the necessary trainingto become quali ed to defend death penalty cases. The goal remains to reduce the need to use assignedcounsel on capital cases.

    Legal Services for Prisoners

    Legal Services for Prisoners, Inc., is a non-pro t corporation that provides legal services toinmates in Kansas correctional facilities. The goal of this program is to ensure that prisoners rights tothe courts are met to pursue non-frivolous claims. The annual budget for Legal Services for Prisoners issubmitted to the State BIDS. Although it is not a state agency, funding for Legal Services for Prisonersgoes through BIDS.

    Other Of ces Operated By the Board of Indigents Defense Services

    Appellate Defender Of ce

    The Appellate Defender Of ce, located in Topeka, was established to represent indigent felonydefendants on appeal.

    Northeast Kansas Con ict Of ce

    The Northeast Kansas Con ict Of ce was established to deal with a large number of con ictcases in Shawnee County. The of ce also handles off-grid homicide cases in Lyon County. This of ce isbudgeted with the Trial Level Public Defender Of ces and is located in Topeka.

    Sedgwick County Con ict Of ce

    This of ce was established to defend cases in which the Sedgwick County Public Defender Of cehas a con ict of interest, thereby saving the cost of using contract attorneys or assigned counsel.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    365/396

    Kansas Legislative Research Department

    2012 Legislator Brie ng Book page 5 X-3

    Death Penalty Defense Unit

    The Death Penalty Defense Unit was established with the re-enactment of the death penalty inKansas. Because of the complexity of capital cases, attorneys providing defense services in such casesmust be specially quali ed to handle such cases. The cost of coordinating private attorneys to handledeath penalty cases was high. In response, the agency established the Death Penalty Defense Unit within-house attorneys to handle death penalty cases.

    Capital Appeals and Con icts Of ce

    The Capital Appeals and Con icts Of ce is budgeted through the Death Penalty Defense Unit. Appeals of capital cases are the of ces rst priority, although the of ce does handle some of the casesfrom the Appellate Defender Of ce as well as some of the caseload burden of the Appellate Defender Of ce as time allows.

    Capital Appeals Of ce

    The Capital Appeals Of ce was established in 2003 to handle additional capital appeals.Speci cally, this of ce was created to handle the con ict of the Carr appeals. Reginald and Jonathan Carr were both convicted of murder in Sedgwick County and sentenced to death. While the Capital Appealsand Con icts Of ce could handle the representation of one of these two men, it would create a con ict of interest to represent both. The establishment of this of ce also allows the BIDS to handle twice as manycapital appeals. Funding for this of ce is budgeted through the Death Penalty Defense Unit.

    For more information, please contact:

    Robert Allison-Gallimore, Research Analyst Lauren Douglass, Research Analyst

    [email protected] [email protected]

    Kansas Legislative Research Department300 SW 10th Ave., Room 68-West, Statehouse

    Topeka, Kansas 66612Phone: (785) 296-3181

    Fax: (785) 296-3824

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    366/396

    Kansas Legislator Briefing Book

    2012

    Cindy Lash,Principal Analyst

    [email protected]

    State Government

    X-4 Joint Committeeon Special Claims Against the State

    Other StateGovernment reports

    available

    X-1 Veterans and Military

    Personnel Issues

    X-2State Employee

    Issues

    X-3Indigents Defense

    Services

    X-5Capitol Restoration

    State Government

    X-4 Joint Committee on Special Claims Against the State

    Since near the turn of the twentieth century legislative committeeshave furnished a venue for persons who thought they were injured insome manner by the activity of a state agency.

    The statutory purpose of the present day Joint Committee onSpecial Claims Against the State is to hear claims for which there is no

    other recourse to receive payment. The Joint Committee is the place of last resort when there is no other way of appropriating money to pay aclaim against the state.

    The Joint Committee was the only venue available for thesepurposes until passage in the early 1970s of the Tort Claims Act whichallowed state agencies to accept a limited amount of liability. A Tort ClaimsFund established in the Attorney Generals Of ce now offers recourse for other actions brought against the state. The state does assume certainresponsibility for its actions under the tort claims statutes; however, thereare certain areas under those statutes where the state has no liability.

    The fact that state agencies are immune under statute doesnot mean that a citizen cannot be injured by some action of the state.Because state agencies are immune, a potential claimant may haveno remedy other than coming to the Joint Committee. Thus, the claimswhich come to the Joint Committee involve an issue of equity and do notalways involve the issue of negligence on the part of the state or a stateemployee.

    Committee Membership

    The Joint Committee on Special Claims Against the State has 13members consisting of ve members of the Senate and eight membersof the House of Representatives. Two House members and two Senatemembers must be attorneys licensed to practice law in the State of Kansas. Additionally, at least one Representative must be a member of the House Committee on Appropriations and at least one Senator must be a member of the Senate Committee on Ways and Means. Thechairpersonship of the Joint Committee alternates between the House

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    367/396

    Kansas Legislative Research Department

    X-4 page 2 2012 Legislator Briefng Book

    and Senate members at the start of each biennium. The members appointed from each chamber mustinclude minority party representation. Any seven members of the Joint Committee constitutes a quorum.

    Action of the Joint Committee may be taken by an af rmative vote of a majority of the members present,if a quorum is present.

    Claims Process

    The claimant starts the claims process by completing and submitting a claim form.

    The claim form is available on the Internet through both the Legislatures website and theLegislative Research Departments website, or it may be requested in hard copy by contacting theLegislative Research Department.

    None of the rules of evidence apply to the Joint Committee. It is an informal environment whichcontains no impediments to getting the issues to the forefront. Therefore, the Joint Committee is considereda court of equity.

    The claim form includes a portion in which the claimant indicates whether he or she wishes toappear in person for the hearing. In-person hearings for claimants who currently are incarcerated areconducted via telephone conference.

    Claimants who request to appear in person for their hearing are noti ed 15 days in advance of thehearing via certi ed mail as prescribed in KSA 46-914. Additionally, the claim form includes a portion thatmust be notarized prior to consideration of the claim.

    The Joint Committee is speci cally prohibited by KSA 46-913 from hearing claims involving

    canceled state warrants if the claim is led more than ve years after the warrant wasoriginally issued.

    The 2005 Legislature amended KSA 46-921, which authorizes the Division of Accountsand Reports to make payment for a canceled warrant, except the authorization expiresfour years from the date of cancellation of the warrant. Any such payment shall be in theamount denoted on the canceled warrant less 10 percent or $30, whichever amount is less.

    All claims under this section are paid from the Canceled Warrants Payment Fund.

    State agencies and employees are charged with providing the Joint Committee with informationand assistance as the Committee deems necessary.

    The Joint Committee is authorized by KSA 46-917 to adopt procedural guidelines as may benecessary for orderly procedure in the ling, investigation, hearing, and disposition of claims before it. TheJoint Committee has adopted twelve guidelines to assist in the process. These guidelines are available onthe Internet through both the Legislatures website and the Legislative Research Departments website,or can be requested in hard copy by contacting the Legislative Research Department.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    368/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    369/396

    Kansas Legislator Briefing Book

    2012

    Dylan Dear,Senior Fiscal Analyst

    [email protected]

    State Government

    X-5Capitol Restoration

    Other StateGovernment reports

    available

    X-1 Veterans and Military

    Personnel Issues

    X-2State Employee

    Issues

    X-3Indigents Defense

    Services

    X-4 Joint Committeeon Special Claims Against the State

    State Government

    X-5 Capitol Restoration

    The Capitol Restoration project is being nanced by a series of bondissues approved by previous sessions of the Legislature. Debt service ispaid from the State General Fund. Bond issuances were approved inFY 2001 for $40.0 million, FY 2002 for $15.0 million, FY 2005 for $19.8million, FY 2006 for $26.9 million, FY 2007 for $16.2 million, FY 2008 for $55.0 million, FY 2009 for $38.8 million, FY 2010 for $38.0 million, FY2011 for $36.0 million, and FY 2012 for $34.3 million bringing the totalamount approved to $319.9 million for bonding. The current project costestimate is $319.9 million in the Capitol Restoration Commissions report,including roof and dome replacement, north wing nishes and expediteddecisions.

    Current BudgetEstimate

    North Wing Shell, Visitor Center Shell, Parking Garage $ 37,582,272East Wing 30,755,408West Wing 42,564,043South Wing 61,640,178Exterior Masonry 38,780,153North Wing, Visitor Center 74,234,362Roof, Dome Replacement, Chillers 24,300,000North Wing Finishes, Expedited Decisions 10,000,000

    TOTAL $ 319,856,416

    On December 12, 2001, the state project manager issued astart work order on the rst infrastructure project to relocate utilities andexcavate for the utility vaults. Construction started on October 8, 2002,for the parking garage. Soon to follow was construction on the Northwestvault that started December 2, 2002. East wing construction began onJuly 21, 2003. The visitor center shell started on August 4, 2003. WestWing construction started on November 2, 2005.

    The South Wing construction started on November 26, 2007. TheExterior Masonry project started on January 1, 2008, and is projected tobe completed in December 2011. The North Wing construction began inDecember 2009.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    370/396

    Kansas Legislative Research Department

    X-5 page 2 2012 Legislator Briefng Book

    Brief Project History

    The Legislative Coordinating Council (LCC) authorized the Capitol renovation process in 1998 byadopting LCC Policy 55, which established a Capitol Restoration Commission (CRC). At the Commissionsinitial meeting on March 3, 1998, it adopted a mission statement and goals for the project, and agreed torequest $200,000 in the Department of Administrations FY 1999 budget to fund a historic structure reporton the State Capitol building. The amount was included in the budget passed by the 1998 Legislature

    and approved by the Governor.

    Another CRC meeting took place on May 19, 1998, at which time a project status report wasreviewed and a concept statement regarding committee rooms and locations was adopted.

    At the Commissions meeting of November 5, 1998, the Department of Administrationsrepresentative stated that a request for proposal (RFP) had been issued to secure a preservation architectto start the historic structures report.

    The next meeting of the CRC took place on March 11, 1999. A status update was presented onthe historical structure report, indicating that it would be completed in approximately eight months.

    Treanor Architects was paid $200,000 from the original FY 1999 appropriation for that report,according to records from the Department of Administration. A contract for all services totaled $389,084and included two principal subcontractors, Lynch Consulting, LLC, and TCI (The Collaborative, Inc.), aswell as other subcontractors.

    The 1999 Legislature included funding of $825,000, all from the State General Fund, in FY 2000for statehouse ground and facilities improvements, including an unspeci ed amount for the statehousehistoric structures reports completion. Department of Administration records indicate payments totaling$189,084 from this funding source were paid to Treanor Architects in FY 2000 and FY 2001. Payments

    to Treanor totaled $389,084 in FY 2000 and FY 2001.

    At the March 7, 2000, CRC meeting, the Chairperson announced that the Preliminary HistoricStructure Report was nished and copies of the Kansas State House Historic Structure Report status as of January 26, 2000, were distributed. At the March 7, 2000, meeting, the CRC adopted a recommendationto introduce legislation for a capitol preservation funding proposal for $40.0 million in bonds.

    During the 2000 Legislature, SB 660 was introduced by the Senate Ways and Means Committeeupon recommendation of the CRC to provide a funding mechanism for the Capitol preservation andrestoration process. SB 660, as amended, was passed by the 2000 Legislature and approved by theGovernor. The bill authorized $40.0 million in bonds to be repaid from the State General Fund.

    At the next CRC meeting of April 25, 2000, copies of an executive summary, titled Preservationand Restoration: Kansas State House, were distributed. The Chairperson noted that the purpose of themeeting was to receive updated information from the architects and to adopt both the master plan for space allocation and the phasing of the project. The Chairperson introduced Mike Treanor of Treanor

    Architects, to explain space allocation proposals in a document titled Kansas State Capitol Master Plan,Proposed Space Allocation and Project Phasing. The CRC approved the master plan.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    371/396

    Kansas Legislative Research Department

    2012 Legislator Briefng Book page 3 X-5

    The executive summary described a project with four phases, beginning with the East Wing, thenmoving to the West Wing and the South Wing, and concluding with the North Wing and Rotunda. Theproject was anticipated to take ve to eight years at an estimated cost of $90 to $120 million. The reportcautioned that the cost estimate was quali ed and that as time progressed, the numbers will becomemore re ned by the project team.

    Detailed planning work began in September 2000 when the Department of Administration

    contracted with Treanor Architects to do the architectural design work. A budget had been developed bythe states project manager who assumed a construction budget of $97,574,807 and architectural fees of $10,974,510 for a design and construction budget of $108,549,317. During the planning phase, the stateproject manager and Treanor developed a baseline budget, estimating construction for $119,598,731 andarchitectural fees of $13,981,391, for a total baseline budget of $132,580,122.

    On March 9, 2001, the Department of Administration contracted with J.E. Dunn for constructionmanagement services. In September 2001, J.E. Dunn, Treanor, and the state project manager developeda revised budget estimate that included an underground parking garage and visitor center for the project.By December 2001, the revised project budget was estimated at $144,989,376. However, no projectfunding was added for the visitor center shell in the subsequent estimate since the shell area would be

    used as a construction entrance and staging site. On May 6, 2002, the project manager reported thatthe project would cost $135,046,800. The CRC approved the estimated amount on November 20, 2002,when it accepted the Program and Budget Review presentation.

    The November 20, 2003, and November 17, 2004, CRC meetings received an update on theproject from Treanor Architects and J.E. Dunn Construction Company.

    The 2005 budget estimate increased to $162,227,091 during a CRC meeting. The CRC approvedthe increased amount on December 19, 2005. By December 14, 2006, the estimated cost had increasedto $172,541,931 and was accepted by the CRC. The December 2007 budget estimate added $38.8million for the Exterior Masonry project which had not been included in previous estimates.

    The 2011 Legislature added bonding authority for the Capitol restoration and renovation projectfor FY 2012 for the issuance of $34,300,000 in bonds for capitol restoration. Major items for the Capitolinclude the replacement of the roof ($11.3 million), replacement of the dome ($10.3 million), replacementof the air conditioning chillers ($2.7 million), completion of the interior nishes of the North Wing ($6.0million), previous cost increases for the West Wing ($2.8 million), and unforeseen failure and delaminatingof plaster walls in the West Wing ($1.1 million). The approved bonding authority increases the estimatefor the project to $319.9 million.

    For more information, please contact:

    Dylan Dear, Senior Fiscal Analyst Alan Conroy, Director [email protected] [email protected]

    Kansas Legislative Research Department300 SW 10th Ave., Room 68-West, Statehouse

    Topeka, Kansas 66612Phone: (785) 296-3181

    Fax: (785) 296-3824

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    372/396

    Kansas Legislator Briefing Book

    2012

    Taxation

    Y-1Homestead Program

    Other Taxationreports available

    Y-2Liquor Taxes

    Y-3Kansas State and

    Local Tax Structure

    Taxation

    Y-1 Homestead Program

    When Kansas enacted the Homestead Property Tax Refund Act in1970, it became the sixth state to enact a circuit-breaker style of propertytax relief.

    A circuit-breaker is a form of property tax relief in which the bene tis dependent on income or other criteria and the amount of property taxes

    paid. The moniker developed as an analogy to the device that breaks anelectrical circuit during an overload, just as the property tax relief bene tbegins to accrue once a persons property taxes have become overloadedrelative to his or her income.

    Including Kansas:

    * 34 states currently have some form of circuit-breaker program.

    * 27 states allow renters to participate in the programs.

    Eligibility Requirements:

    Household income of $31,300 or less; and

    Someone in the household is:

    Age 55 or above; A dependent under age 18;Blind; or Otherwise disabled.

    Renters are eligible (15 percent of rent is equivalentto property tax paid).Chris Courtwright,

    Principal Economist785-296-3181

    [email protected]

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    373/396

    Kansas Legislative Research Department

    Y-1 page 2 2012 Legislator Briefng Book

    Program Structure

    The current Kansas Homestead program is an entitlement for eligible taxpayers based upontheir household income and their property tax liability. The maximum available refund is $700; and theminimum refund is $30.

    Recent Legislative History

    A 2006 change to the Homestead program expanded it by approximately $4.5 million. TheLegislature in 2007 enacted an even more signi cant expansion in the program, which increased the sizeof the program by an additional $9.9 million.

    EligibleClaims Filed Amount

    AverageRefund

    FY 2006 72,927 $16.643 million $229FY 2007 79,661 $21.220 million $265

    FY 2008 96,020 $31.127 million $324FY 2009 102,586 $32.819 million $320FY 2010 132,136 $42.872 million $324

    Among the key features of the 2007 expansion law:

    The maximum refund available under the program was increased from $600$700.

    50 percent of Social Security bene ts were excluded from the de nition of income for purposes of qualifying for the program.

    A new residential valuation ceiling prohibits any homeowner with a residencevalued at $350,000 or more from participating in the program.

    Hypothetical Taxpayers

    The impact of the 2006 and 2007 program expansion legislation is demonstrated on the followinghypothetical taxpayers:

    Elderly couple with $1,000 in property tax liability and $23,000 in household income,$11,000 of which comes from Social Security bene ts.

    Homestead RefundPre-2006 Law 2006 Law 2007 Law

    $72 $150 $385

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    374/396

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    375/396

    Kansas Legislator Briefing Book

    2012

    Taxation

    Y-2Liquor Taxes

    Other Taxationreports available

    Y-1Homestead Program

    Y-3Kansas State and

    Local Tax Structure

    Taxation

    Y-2 Liquor Taxes

    Kansas has three levels of liquor taxation, each of which imposesdifferent rates and provides for a different disposition of revenue,including:

    Liquor Gallonage Tax

    Liquor Enforcement or Sales Tax

    Liquor Drink Tax

    Gallonage. The rst level of taxation is the gallonage tax, which isimposed upon the person who rst manufactures, sells, purchases, or receives the liquor or cereal malt beverage (CMB).

    Enforcement or Sales. The second level of taxation is the enforcementor sales tax, which is imposed on the gross receipts from the saleof liquor or CMB to consumers by retail liquor dealers and groceryand convenience stores; and to clubs, drinking establishments, andcaterers by distributors.

    Drink Tax. The third level of taxation is levied on the gross receipts fromthe sale of liquor by clubs, caterers, and drinking establishments.

    Gallonage

    Since the tax is imposed upon the person who rst manufacturers,uses, sells, stores, purchases, or receives the alcoholic liquor or cereal

    malt beverage, the tax has already been paid by the time the producthas reached the retail liquor store or in the case of CMB, grocery or convenience store.

    So when the liquor store owner purchases a case of light winefrom a distributor, the 30 cents per gallon tax has already been built in as part of that store owners acquisition cost .

    Chris Courtwright,Principal Economist

    [email protected]

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    376/396

    Kansas Legislative Research Department

    Y-2 page 2 2012 Legislator Briefng Book

    RatesPer Gallon

    Beer and CMB $0.18Light Wine $0.30Forti ed Wine $0.75

    Alcohol and Spirits $2.50

    Gallonage tax receipts in FY 2011 were approximately $21.1 million. Of this amount, nearly $10.2million was attributable to the beer and CMB tax.

    Gallonage Tax Disposition of Revenue

    StateGeneral

    Fund

    Community Alcoholism and

    IntoxicationPrograms Fund

    (CAIPF)

    Alcohol and Spirits 90% 10% All Other Gallonage Taxes 100% --

    Liquor gallonage tax rates have not been increased since 1977 .

    Enforcement and Sales

    Enforcement. Enforcement Tax is an in-lieu-of sales tax imposed at the rate of 8 percent on thegross receipts of the sale of liquor to consumers and on the gross receipts from the sale of liquor andCMB to clubs, drinking establishments, and caterers by distributors.

    So a consumer purchasing a $10 bottle of wine at a liquor store is going to pay 80 cents inenforcement tax.

    The club owner buying the case of light wine (who already had paid the 30 cents per gallongallonage tax as part of his acquisition cost) also would now pay the 8 percent enforcement tax.

    Sales. CMB purchases in grocery or convenience stores are not subject to the enforcement tax,but rather are subject to state and local sales taxes. The state sales tax rate is 6.3 percent, and combinedlocal sales tax rates range as high as 4.25 percent.

    CMB sales, therefore, are taxed at rates ranging from 6.3 to 10.55 percent.

    Besides the rate differential between sales of strong beer (and other alcohol) by liquor stores andCMB by grocery and convenience stores, there is a major difference in the disposition of revenue.

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    377/396

    Kansas Legislative Research Department

    2012 Legislator Briefng Book page 3 Y-2

    Enforcement and Sales Tax Disposition of Revenue

    SGFState Highway

    Fund Local Units

    Enforcement (8 percent) 100.00% --- ---State Sales (6.3 percent) 88.57% 11.43% ---

    Local Sales (up to 4.25 percent) --- --- 100.00%

    Enforcement tax receipts in FY 2011 were approximately $56.1 million. Grocery and conveniencestore sales tax collections from CMB are unknown.

    The liquor enforcement tax rate has not been increased since 1983.

    Drink

    The liquor drink tax is imposed at the rate of 10 percent on the gross receipts from the sale of

    alcoholic liquor by clubs, caterers, and drinking establishments.

    The club owner (who had previously paid the gallonage tax and then the enforcement tax when he acquired the case of light wine) next is required to charge the drink tax on sales to itscustomers. Assuming the club charged $4.00 for a glass of light wine, the drink tax on such atransaction would be 40 cents.

    Drink Tax Disposition of Revenue

    SGF CAIPFLocal Alcoholic

    Liquor Fund

    Drink Tax (10 percent) 25% 5% 70%

    Liquor drink tax revenues in FY 2011 were about $35.9 million, of which $9.0 million were depositedin the SGF.

    The liquor drink tax rate has remained unchanged since imposition in 1979.

    For more information, please contact:

    Chris Courtwright, Principal Economist Dennis Hodgins, Principal Analyst [email protected] [email protected]

    Kansas Legislative Research Department300 SW 10th Ave., Room 68-West, Statehouse

    Topeka, Kansas 66612Phone: (785) 296-3181

    Fax: (785) 296-3824

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    378/396

    Kansas Legislator Briefing Book

    2012

    Taxation

    Y-3 Kansas State and Local Tax Structure

    The Broad Picture

    Kansas state and local tax receipts in FY 2011 were$12.407 billion.

    The Big Three Tax Sources: property taxes

    accounted for 32.4 percent of that total, followed bysales and use taxes at 27.7 percent, and incomeand privilege taxes at 23.8 percent.

    The $12.407 billion in total state and local taxesrepresented an increase in the overall tax burdenfrom the $11.521 billion in FY 2010 receipts. Onefactor in the growth was an increase in state salestax rate from 5.3 to 6.3 percent.

    Taxation

    Y-3Kansas State and

    Local Tax Structure

    Other Taxationreports available

    Y-1Homestead Program

    Y-2Liquor Taxes

    Chris Courtwright,Principal Economist

    [email protected]

    $11.811

    $12.216

    $11.772

    $11.521

    $12.407

    $11.600

    $11.800

    $12.000

    $12.200

    $12.400

    $12.600

    $11.000

    $11.200

    $11.400

    FY 2007 FY 2008 FY 2009 FY 2010 FY 2011

    State and Local Taxes ($ billions)

  • 7/30/2019 Kansas Legislature 2012 Briefing Book

    379/396

    Kansas Legislative Research Department

    Y-3 page 2 2012 Legislator Briefng Book

    History

    Kansas has had a broad-based state and local tax structure since the 1930s whenincome, sales and other taxes were adopted. (In FY 1930, prior to those enactments,property taxes accounted for