Kansas 2025-2026 Regular Session

Kansas Senate Bill SB14

Introduced
1/16/25  
Refer
1/17/25  
Report Pass
1/29/25  
Engrossed
2/7/25  
Refer
2/7/25  
Report Pass
3/7/25  
Enrolled
3/21/25  
Vetoed
4/10/25  

Caption

Providing for continuous state budgets until amended, lapsed or eliminated by the legislature, temporary reallocations and establishing conditions and limitations.

Summary

SB 14 creates a framework for a “continuous” Kansas state budget, under which prior-year appropriations would carry forward into the next fiscal year and remain in effect until the Legislature amends, lapses, or eliminates them. The bill also treats certain appropriations as conditional when spending already requires approval from the governor, State Finance Council, secretary of administration, or another authorized entity. In addition, it gives the secretary of administration authority to lapse or reduce continuing appropriations when they are no longer needed, after consulting with budget and legislative staff, and excludes the legislative and judicial branches from that lapse authority. The bill further authorizes temporary reallocations among funds and accounts to address cash-flow shortfalls, subject to multiple limits and safeguards. It caps temporary reallocations to non-general-fund accounts at $400 million, limits reallocations to the state general fund to 9% of authorized demand-transfer spending, and allows an additional short-term 3% reallocation for no more than 30 days. It also requires priority use of the budget stabilization fund before other accounts, preserves interest earnings for interest-bearing funds, prohibits reallocations that would jeopardize cash flow, and requires monthly reporting to legislative appropriations committees. The bill also allows proportional reductions in state and local support if federal funding for a program is reduced or terminated, and requires State Finance Council approval for certain excess federal-match funds. The bill’s impact on state law is substantial because it would replace the normal annual/biennial budget expiration model with an ongoing appropriation structure unless the Legislature acts to change it. It expands administrative flexibility in managing appropriations and cash flow, while also creating new statutory limits, reporting duties, and consultation requirements for the Department of Administration, the budget director, and legislative research staff. It affects state agencies, the State Finance Council, the Department of Administration, and potentially local governments that participate in federally supported programs. The overall sentiment reflected in the voting history is mixed but ultimately favorable enough for passage and veto override. The bill passed both chambers with notable support, but the margins show significant opposition in each vote, including on final passage, conference committee adoption, and the veto override votes. That pattern suggests the bill was broadly supported by a governing majority but remained politically divisive. The main points of contention appear to center on the shift of budgetary control from annual legislative action toward automatic continuation and administrative discretion. Opponents likely objected to the long-term continuation of appropriations, the secretary of administration’s authority to reallocate or lapse funds, and the role of the State Finance Council in approving spending from temporarily reallocated or excess federal-match funds. Supporters likely viewed the bill as a cash-management and continuity measure designed to prevent budget disruptions and improve fiscal flexibility.

Impact

SB 14 would amend Kansas budget law by establishing continuing appropriations that carry forward from the prior fiscal year until affirmatively changed by the Legislature, while also authorizing temporary fund reallocations, conditional appropriations, and administrative lapse authority under specified limits. It would affect the Department of Administration, the State Finance Council, the budget director, legislative research staff, state agencies, and local governments participating in federally funded programs, and it would impose reporting and consultation requirements tied to cash-flow management and federal funding changes.

Sentiment

The bill appears to have been generally supported enough to pass both chambers and survive veto override, but with substantial opposition throughout the process. The repeated nay votes in the Senate and House indicate the measure was controversial rather than consensus legislation. The final outcome suggests a divided but ultimately pro-passage coalition, likely favoring budget continuity and flexibility over concerns about reduced legislative control.

Contention

The central controversy is the bill’s move toward automatic continuation of appropriations, which some lawmakers likely viewed as weakening the Legislature’s annual power of the purse. Another likely point of dispute is the broad administrative authority granted to the secretary of administration and the State Finance Council to lapse, reduce, or temporarily reallocate funds, including from the state general fund and special revenue funds. Critics may also have been concerned about the size of the reallocation caps, the use of budget stabilization funds, and the ability to reduce state and local program participation when federal funding changes.

Companion Bills

No companion bills found.

Previously Filed As

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SB6

Providing a sales tax exemption for sales of electricity to residential premises by municipally owned or operated utilities.

KS SR1701

Providing for the organization of the Senate for the 2024 special session of the Legislature.

KS HCR5002

Providing for the adjournment sine die of the 2024 special session of the Legislature.

KS HB2003

Establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, modifying the definition of household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims and citing the section as the homeowners' property tax freeze program, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value, providing for certain exclusions from the prohibition of paying taxes under protest after a valuation notice appeal and providing four prior years' values on the annual valuation notice.

KS HR6001

Providing for the organization of the House of Representatives for the 2024 special session of the Legislature.

KS HB2001

Authorizing the secretary of commerce to enter into agreements with major professional sports franchises to establish STAR bond projects for a major professional sports complex, providing for additional revenue sources, expanding the powers and discretion of the secretary and making other changes to the STAR bonds financing act to facilitate such projects, limiting the secretary’s authority to approve such projects to one year unless extended by the legislative coordinating council, authorizing the Kansas development finance authority to issue STAR bonds for such projects, transferring funds under certain circumstances from the state gaming revenues fund to the attracting professional sports to Kansas fund for the fiscal year ending June 30, 2025, and, if approved by the legislative coordinating council, for the fiscal year ending June 30, 2026.

KS HR6002

Providing for assignment of seats in the House of Representatives for the 2024 special session of the Legislature.

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.

KS HB2002

Expanding medical assistance eligibility and enacting the cutting healthcare costs for all Kansans act.

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To provide appropriations from the General Fund for the expenses of the Executive, Legislative and Judicial Departments of the Commonwealth, the public debt and the public schools for the fiscal year July 1, 2025, to June 30, 2026, and for the payment of bills incurred and remaining unpaid at the close of the fiscal year ending June 30, 2025; to provide appropriations from special funds and accounts to the Executive and Judicial Departments for the fiscal year July 1, 2025, to June 30, 2026, and for the payment of bills remaining unpaid at the close of the fiscal year ending June 30, 2025; to provide for the appropriation of Federal funds to the Executive and Judicial Departments for the fiscal year July 1, 2025, to June 30, 2026, and for the payment of bills remaining unpaid at the close of the fiscal year ending June 30, 2025; and to provide for the additional appropriation of Federal and State funds to the Executive and Legislative Departments for the fiscal year July 1, 2024, to June 30, 2025, and for the payment of bills incurred and remaining unpaid at the close of the fiscal year ending June 30, 2024.

PA SB1220

To provide appropriations from the General Fund for the expenses of the Executive, Legislative and Judicial Departments of the Commonwealth, the public debt and the public schools for the fiscal year July 1, 2026, to June 30, 2027, and for the payment of bills incurred and remaining unpaid at the close of the fiscal year ending June 30, 2026; to provide appropriations from special funds and accounts to the Executive and Judicial Departments for the fiscal year July 1, 2026, to June 30, 2027, and for the payment of bills remaining unpaid at the close of the fiscal year ending June 30, 2026; to provide for the appropriation of Federal funds to the Executive and Judicial Departments for the fiscal year July 1, 2026, to June 30, 2027, and for the payment of bills remaining unpaid at the close of the fiscal year ending June 30, 2026.