In May 2012, Kansas Governor Sam Brownback signed a historic tax
reform package into law that lowered income tax rates across the
board, increased tax deductions and exemptions, and enacted
other changes that, in total, create a more competitive tax
environment in the state as a result. Kansas will be better
positioned amongst its peers in terms of economic growth and job
creation. Section one explains the fiscal impact of these tax
reforms. One analysis finds a one-time spending reduction of
approximately 8.5 percent, or just over $500 million, is all
that is needed for implementation. Another analysis finds that
short-term cuts will need to approach $700 million. Both studies
agree that policymakers will need to find near-term savings in
the budget. Finding savings becomes manageable when one
considers that government spending has increased dramatically in
Kansas in recent years. For example, from 2003 to 2012 general
fund spending increased nearly $2 billion, or 48 percent. Prior
to recent spending hikes c