Legislative Adjustments Memo 2025

Pursuant to KSA 75-6701, the most recent estimates of State General Fund (SGF) receipts for FY 2025 and FY 2026 have been adjusted to reflect the fiscal impact of legislation involving receipts to the SGF enacted during the 2025 Legislative Session subsequent to the Consensus Revenue Estimate (CRE) made on April 17, 2025 (see Table 1).

Estimated tax receipts for FY 2026 were decreased by $4.6 million relative to the April 17 estimate. There were no changes to the estimate for FY 2025.

Tables 2–3 show changes by source for each fiscal year and incorporate those changes into the overall estimate for that year. Table 2 establishes the newly revised estimate for FY 2025, and Table 3 establishes the new baseline estimate for FY 2026 that will be revised again in the fall.

Table 4 provides more specific information on the legislative adjustments by bill and by source for FY 2026.

A final section of this report discusses the implications for SGF receipts in FY 2027 and subsequent years relative to certain upcoming changes in law.

The Consensus Revenue Estimating Group will meet again prior to December 4 to consider revisions to the newly adjusted FY 2026 estimate and issue the initial estimate for FY 2027.

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