Briefing Book 2023 – Page 2

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”

Education Savings Accounts

States adopt three main types of policies to expand private school choice: school voucher programs, scholarship tax credit programs, and education savings accounts (ESAs). ESA programs involve the deposit of public funds into government-administered accounts. Eligible students and their parents can use the funds for a variety of purposes, including private school tuition, tutoring, andContinue reading “Education Savings Accounts”

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”

Special Education Funding

Matthew WillisSenior Research AnalystMatthew.Willis@klrd.ks.gov785-296-4443 J.G. ScottDirector of Legislative ResearchJG.Scott@klrd.ks.gov785-296-4397 Federal law, through the Individuals with Disabilities Education Act (IDEA) ensures a free appropriate education to children with disabilities. Kansas law also sets guidelines for special education. Individual Education Program (IEP) IEPs are written statements for each student with an exceptionality. The IEP describes a child’sContinue reading “Special Education Funding”

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.