Estimates for the State General Fund (SGF) are developed using a consensus process that involves the Legislative Research Department, Division of the Budget, Department of Revenue, and consulting economists from state universities. This estimate is the base from which the Governor and the Legislature build the annual budget. The Consensus Group met on November 13,Continue reading “Consensus Revenue Estimates Long Memo, November 2025”
Category Archives: Publications
Fall 2025 Education Consensus Estimates
This document shows the current estimate for each of the major State Aid categories for K-12 education: State Foundation Aid; Supplemental State Aid; Special Education State Aid; Capital Outlay State Aid; Capital Improvement State Aid; and KPERS contributions for USDs and non-USDs (community colleges, technical colleges, and interlocals). The document also provides a comparison betweenContinue reading “Fall 2025 Education Consensus Estimates”
Consensus Revenue Estimates Short Memo and Profile, November 2025
The Consensus Revenue Estimating Group met today to revise the State General Fund revenue estimate for FY 2026 and to make its first official assessment of FY 2027. A more detailed memo will be available soon which contains the economic forecast for Kansas upon which the estimates are based, as well as a discussion ofContinue reading “Consensus Revenue Estimates Short Memo and Profile, November 2025”
Cryptocurrency Overview and Policy Frameworks
This memorandum provides a foundational overview of cryptocurrency and the policy framework in place to regulate the cryptocurrency industry. Topics covered include: Download a PDF of this memo here. What is Cryptocurrency? The Internal Revenue Service (IRS) does not define cryptocurrency directly. It states, “the tax definition of a digital asset is any digital representationContinue reading “Cryptocurrency Overview and Policy Frameworks”
Tax Facts Supplement 2025
The ninth edition of Kansas Tax Facts (“Tax Facts”) was published in December 2023. This addendum is designed to supplement and update that publication by providing information on legislation enacted through 2025 and tax receipts for state fiscal year 2025 and tax year 2024 for taxes generally reported on a calendar year basis. The mainContinue reading “Tax Facts Supplement 2025”
Budget Analysis FY 2026
For Fiscal Year 2026, KLRD compiled Budget Summaries by agency. These documents, in addition to Appropriations Reports and Budget Committee Reports, are all available on our Fiscal Documents by Agency page. The page has the compiled documents, a listing of all of the agencies alphabetically, and then a listing of the agencies by Function ofContinue reading “Budget Analysis FY 2026”
Kansas Benefits for Veterans and Military Personnel
The following memorandum provides information on the various statutory benefits available to veterans, military personnel, and military families in Kansas. It is meant to aid veterans and service members, as well as legislators and state agencies, in their understanding of how each benefit is administered and to whom each benefit may be administered. (Note: TheContinue reading “Kansas Benefits for Veterans and Military Personnel”
School Finance System Summary 2017-2025
This memorandum describes the current school finance system operating in Kansas, including the Kansas School Equity and Enhancement Act (KSEEA), and other school finance laws since 2017. This memorandum details the following: Unless necessary to provide context, the history of changes to the Kansas school finance system is not discussed. The history of the SchoolContinue reading “School Finance System Summary 2017-2025”
Fiscal Facts 2025
Kansas Fiscal Facts includes information on the Kansas state budget. It is intended to inform legislators and others, particularly those without budget experience, by providing basic budgetary facts. Information contained in this document reflects expenditures approved by the 2025 Legislature for state fiscal year 2026 (July 1, 2025–June 30, 2026). Comparison information to prior yearsContinue reading “Fiscal Facts 2025”
Spring 2025 Education Consensus Estimates
Download a PDF of the Spring 2025 Education Consensus Estimates
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