Brief⁽¹⁾

H.C.R. 5050, if adopted by voters on November 3, would amend the Kansas Constitution to prohibit the Legislature under most circumstances from increasing the rate of existing taxes or fees or enacting new taxes or fees absent a two-thirds majority vote in both the House and the Senate.

The two-thirds majority section would be suspended under a "circuit-breaker" provision if the Governor declared an emergency and was supported in such a declaration by a resolution adopted by a simple majority of either the House or the Senate.

Background

The concurrent resolution as introduced would have prohibited the Legislature from increasing the rate of any existing tax absent two-thirds majority votes in both chambers. The Committee amended the resolution to make it apply to any new taxes; to make it apply to fees as well as taxes; and to provide the aforementioned circuit-breaker provision.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/fulltext-bill.html.