Author Archives: karlfun

Kansas Budget Stabilization Fund

Dylan DearManaging Fiscal AnalystDylan.Dear@klrd.ks.gov785-296-0665 Amy DeckardAssistant Director for Fiscal AffairsAmy.Deckard@klrd.ks.gov785-296-4429 Various laws and statutory sections are designed to provide certain safeguards with respect to state budgeting and management of expenditures and to prevent deficit financing. The most recent measure taken by the Legislature is the creation of the Budget Stabilization Fund. The Fund is intendedContinue reading “Kansas Budget Stabilization Fund”

Kansas Department of Health and Environment Laboratory Construction

Megan LeopoldSenior Fiscal AnalystMegan.Leopold@klrd.ks.gov785-296-4419 Martin de BoerFiscal AnalystMartin.deBoer@klrd.ks.gov785-296-4439 2021 Legislative Session Action Section 61 of enacted 2021 SB 159 directs the Kansas Department of Health and Environment (KDHE) to issue a request for proposal (RFP) in FY 2022 to construct or renovate a building and equip a KDHE laboratory located within an eight-mile radius ofContinue reading “Kansas Department of Health and Environment Laboratory Construction”

KPERS—Cost of Living Adjustments

Steven WuSenior Fiscal AnalystSteven.Wu@klrd.ks.gov785-296-4447 Melissa RenickAssistant Director for ResearchMelissa.Renick@klrd.ks.gov785-296-4138 Dylan DearManaging Fiscal AnalystDylan.Dear@klrd.ks.gov785-296-0665 The majority of Kansas Public Employees Retirement System (KPERS) pension plans are defined benefit plans, which provide a fixed, pre-established benefit for members at retirement. Economic Changes The value of fixed benefits can decrease over time due to changes in the economy,Continue reading “KPERS—Cost of Living Adjustments”

Federal Tax Conformity

Edward PennerSenior EconomistEdward.Penner@klrd.ks.gov785-296-0733 Lindsay ArcherResearch AnalystLindsay.Archer@klrd.ks.gov785-296-4440 Of the 50 states and the District of Columbia, 42 apply a broad-based income tax. For the convenience of taxpayers and the state, as well as ease of legal application, many states incorporate substantial portions of the federal Internal Revenue Code (IRC) into their own state income taxes. ThisContinue reading “Federal Tax Conformity”

Income Taxation of Social Security Benefits

Chardae CaineFiscal AnalystChardae.Caine@klrd.ks.gov785-296-3183 Edward PennerSenior EconomistEdward.Penner@klrd.ks.gov785-296-0733 Federal Income Tax Treatment of Social Security Benefits Up to 50 percent of Social Security benefits are subject to the federal income tax if a taxpayer’s combined income, including 50 percent of Social Security benefits, exceeded a statutory threshold. The taxable amount is the lesser of 50 percent ofContinue reading “Income Taxation of Social Security Benefits”

Streamlined Sales and Use Tax

Eric AdellResearch AnalystEric.Adell@klrd.ks.gov785-296-4404 Edward PennerSenior EconomistEdward.Penner@klrd.ks.gov785-296-0733 The Streamlined Sales and Use Tax Agreement (SSUTA) is a multi-state cooperative agreement intended to simplify the administration of state sales tax systems and encourage remote sellers to collect and remit sales and use taxes. Since 2003, 24 states have enacted SSUTA-conforming laws. Kansas was the first state withContinue reading “Streamlined Sales and Use Tax”

Autonomous Vehicle Regulation

Eric AdellResearch AnalystEric.Adell@klrd.ks.gov785-296-4404 Jill ShelleyPrincipal Research AnalystJill.Shelley@klrd.ks.gov785-296-8085 “Autonomous vehicle” is a term used to define a vehicle capable of operating without the intervention of a human driver and with the use of an automated driving system (ADS). A vehicle with an ADS is designed to perform the entire dynamic driving task without human intervention withinContinue reading “Autonomous Vehicle Regulation”

Traffic Enforcement Using Cameras

Cameras are statutorily authorized for use by municipalities in 36 states and the District of Columbia for enforcement of traffic laws, most commonly in enforcement related to speeding, full stops at red lights, and passing school buses that are stopped with the stop arm extended. State laws authorize municipalities or certain municipalities to use such cameras under certain circumstances. Toll agencies, including the Kansas Turnpike Authority, also use video enforcement for toll collection.

Electric Vehicle Charging Stations in Rural Kansas

Globally, the automotive industry plans to invest $330 billion in electrification by 2023 and offer up to 130 electrified vehicle models in the United States. Nationally, hybrid vehicle sales in 2021 comprised 5.4 percent of total sales, and Zero Emission Vehicles, such as plug-in hybrids, and fuel cells, represented 4.1 percent.