Capital Projects Involving National Guard Facilities, Emergency Management Services, and the Northeast Kansas Veterans’ Home

State agencies in Kansas that are responsible for military operations, emergency management, and veterans’ care are embarking on significant capital projects. These agencies include the Adjutant General’s Department and the Kansas Commission on Veterans Affairs Office (KCVAO). Joint Forces Headquarters The 2023 Legislature approved expenditures of $17.6 million, all from federal funds, for construction ofContinue reading “Capital Projects Involving National Guard Facilities, Emergency Management Services, and the Northeast Kansas Veterans’ Home”

Educational Programs at Correctional Facilities

Pathway for Success The Kansas Department of Corrections’ (KDOC) strategic plan, Pathways for Success, envisions transforming lives for the safety of all. The core parts to this vision include: Investing in individuals by providing opportunities to acquire new experiences and skills to support personal and professional advancement and future success;Creating an environment for change andContinue reading “Educational Programs at Correctional Facilities”

Delta-8-THC

What is Delta-8-THC? Delta-8 tetrahydrocannabinol (Delta-8-THC) is a psychoactive synthetic cannabinoid found in the Cannabis sativa plant that shares similar molecular structures to Delta-9 tetrahydrocannabinol. Concentrated amounts of Delta-8-THC are usually made from hemp-derived cannabidiol (CBD). The main difference between Delta-8-THC and Delta-9-THC is the amount present in the dry weight of the Cannabis sativaContinue reading “Delta-8-THC”

Foreign Ownership of Land

Since 2020, ownership of land by foreign persons and entities has been a topic of discussion in many state legislatures and in Congress. State laws on the topic vary widely, with some states restricting only foreign ownership of agricultural land and others allowing any person or entity, regardless of citizenship or national origin, to ownContinue reading “Foreign Ownership of Land”

Introduction to the State Budget Process

This report provides background information on the state budget process. In Kansas, the fiscal year (FY) begins on July 1 of each year. The State of Kansas uses an executive budget in that the budgetary recommendations of the Governor are embodied in appropriation bills, which are introduced, considered, and amended by the Legislature. Interim MostContinue reading “Introduction to the State Budget Process”

Judicial Branch and Board of Indigents’ Defense Services Budget Increases

The Kansas Constitution vests the judicial power of the state in one court of justice, which is divided into the Supreme Court, district courts, and other courts as provided by law. The Kansas Supreme Court has general administrative authority over all the courts in the state. The Judicial Branch’s budget includes funding for the KansasContinue reading “Judicial Branch and Board of Indigents’ Defense Services Budget Increases”

KPERS — Cost of Living Adjustments

How KPERS Benefits Work The 1962 Retirement Act (KSA 74-4901 et seq.) created the Kansas Public Employees Retirement System (KPERS) to provide state employees with retirement, death, and disability benefits. Depending on the time an employee entered service, they are eligible for either KPERS 1, 2, or 3. KPERS 1 and 2 provide a fixed,Continue reading “KPERS — Cost of Living Adjustments”

Working After Retirement—The Rules of Engagement

Recent Trends in Retirement The U.S. Census Bureau has released its 2021 Survey of Income and Program Participation (SIPP), which collected data on labor force status for respondents in 2020. The data indicated the COVID-19 pandemic’s impacts included significant disruption of labor markets but only a modest impact on people’s retirement timing. The Census BureauContinue reading “Working After Retirement—The Rules of Engagement”

Features of State Individual Income Taxes

Of the 50 states and the District of Columbia, 42 apply a broad-based individual income tax. However, the various features of the individual income taxes vary by state. A brief summary of the tax rates, number of brackets, expanse of brackets, and minimum income exempted from taxation follows. Tax Rates The rates at which incomeContinue reading “Features of State Individual Income Taxes”

Residential Property Tax Relief Programs in Kansas

Historically, Kansas has implemented residential property tax relief programs to help low-income, senior, and disabled veteran taxpayers. This article reviews the three programs currently available. Property Tax Relief Program Overview The method to determine income amounts for property tax relief programs are provided for in statute. The house valuation limits are fixed. When calculating aContinue reading “Residential Property Tax Relief Programs in Kansas”