SCOTUS Preview—October 2023 Term

The Supreme Court of the United States (SCOTUS) is the ultimate appellate jurisdiction for all federal court cases, as well as state court cases that involve questions of Constitutional or federal law. The SCOTUS begins hearing cases in October of each year and is under no obligation to issue an opinion by a particular date.Continue reading “SCOTUS Preview—October 2023 Term”

Capital Improvement Projects in Topeka

Docking State Office Building State Finance Council Resolution 21-740 approved the renovation of the Docking State Office Building into a three-story building with office and meeting space. The renovated building will have three floors, public lobby and exhibit spaces, state agency office space, shared meeting rooms, wellness and personal health support rooms, and a fitnessContinue reading “Capital Improvement Projects in Topeka”

Right to Repair

What’s the Problem? Consumers want the ability to repair their own products, whether it be digital, medical, or agricultural equipment. Many manufacturers of those products have made instructions, diagnostics, and repair tools proprietary so that consumers can only go to the original equipment manufacturer or its authorized dealerships and technicians for replacement parts and repairContinue reading “Right to Repair”

Cryptocurrencies

What is Cryptocurrency? According to the Internal Revenue Service (IRS), cryptocurrency is “a type of virtual currency that uses cryptography to secure transactions that are digitally recorded on a distributed ledger, such as a blockchain.” The IRS also defines “virtual currency” as “a digital representation of value, other than a representation of the U.S. DollarContinue reading “Cryptocurrencies”

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”

Electric Vehicle Charging Stations in Rural Kansas

Electric Vehicle Adoption and Industry Growth Thirty-seven global automakers are planning to spend approximately $1.2 trillion through 2030 on the development and production of millions of electric vehicles (EV), as well as batteries and raw materials to support production. The increasing demand for EVs could also lead to a demand for more charging stations toContinue reading “Electric Vehicle Charging Stations in Rural Kansas”