HB2385

Kansas HB2385 allows cities and counties to propose an earnings tax on nonresident employees, with revenue pledged for infrastructure or general.

Kansas HB2385 empowers cities and counties to propose an earnings tax on nonresident employees working within their jurisdiction. If approved by a majority vote, the tax can be levied at a rate not exceeding 1% per annum. Revenue from city earnings taxes must be used for infrastructure purposes, with at least 50% credited to reduce ad valorem property tax revenue. County earnings tax revenue must be used for general county purposes, with at least 50% credited similarly. The tax question must be resubmitted to voters every 10 years.