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”
Category Archives: Briefing Book
Juvenile Fines and Fees
Meredith FryResearch AnalystMeredith.Fry@klrd.ks.gov785-296-7882 Lindsay ArcherResearch AnalystLindsay.Archer@klrd.ks.gov785-296-4440 Jillian BlockResearch AnalystJillian.Block@klrd.ks.gov785-296-4420 In Kansas, juveniles can be assessed multiple types of fines and fees associated with their involvement in the juvenile justice system. These fines and fees include case filing fees, offender registration fees, attorney representation fees, and expungement filing fees. In addition, other costs that can beContinue reading “Juvenile Fines and Fees”
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”
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”
Board of Indigents’ Defense Services and Judicial Branch Budget Increases
Martin de BoerFiscal AnalystMartin.deBoer@klrd.ks.gov785-296-4439 Dylan DearManaging Fiscal AnalystDylan.Dear@klrd.ks.gov785-296-0665 The Kansas Constitution vests the judicial power of the State in one court of justice, which is divided into the Kansas Supreme Court, district courts, and other courts. The Kansas Supreme Court has general administrative authority over all the courts in the state. The Judicial Branch’s budgetContinue reading “Board of Indigents’ Defense Services and Judicial Branch Budget Increases”
Working After Retirement—The Rules of Engagement
Melissa RenickAssistant Director for ResearchMelissa.Renick@klrd.ks.gov785-296-4138 J.G. ScottDirector of Legislative ResearchJG.Scott@klrd.ks.gov785-296-4397 Recent Trends in Retirement The U.S. Census Bureau recently 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 onlyContinue reading “Working After Retirement—The Rules of Engagement”
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”
COVID-19 Federal Relief Funds – Discretionary
Murl RiedelSenior Fiscal AnalystMurl.Riedel@klrd.ks.gov785-296-3184 Amy DeckardAssistant Director for Fiscal AffairsAmy.Deckard@klrd.ks.gov785-296-4429 The federal American Rescue Plan Act (ARPA) of 2021 allocates $1.6 billion from the federal State Fiscal Recovery (SFR) Fund to the State of Kansas for discretionary purposes. ARPA provides the following allowable uses: Responding to the COVID-19 public health emergency or its negative economicContinue reading “COVID-19 Federal Relief Funds – Discretionary”
Kansas Open Records Act and Fees for Service
Matthew WillisSenior Research AnalystMatthew.Willis@klrd.ks.gov785-296-4443 Jennifer LightFiscal AnalystJennifer.Light@klrd.ks.gov785-296-4410 Purpose The Kansas Open Records Act (KORA) states it is the public policy of Kansas that all “public records shall be open for inspection by any person unless otherwise provided” (KSA 45-216). Who is Covered by KORA? KORA applies to all entities deemed to be “public agencies” (KSAContinue reading “Kansas Open Records Act and Fees for Service”
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”
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