The 2020 Kansas legislative session came to a close around 8 a.m. Friday, 24 hours after we began Thursday.

However, the preparation for the day started as the general session adjourned in March. Several individuals and groups continued to work on policies. I stayed in communication to share in leading those issues dealing with taxes and to stay informed on budget issues.

It was my first experience with holding committee meetings via Zoom. Thanks to dedicated staff, the process actually worked remarkably well.

The tax conference committee (House and Senate) met via Zoom the day before we returned. Among other things, we agreed to a bill to collect internet sales taxes from marketplace sellers (like eBay) and establish a minimum threshold for internet collections similar to other states.

The budget committee also met online where we were updated on the status of the current Kansas budget and the governor’s plans to allocate funds received from the federal government.

The biggest challenge for the Zoom meetings was that it took more time to prepare, especially when leading the committee.

The Kansas Senate entered our final day of session with a fairly lengthy agenda. The House had given direction that we would focus on those issues critical to state operation to get through the pandemic and the next year.

Tax conference com mittees continued through the day. The Senate had worked on property tax issues and the house on income and sales tax related issues.

The Senate sent us a bill on property tax which passed there with a wide margin. It will repeal the property tax lid and replace it with a new system that holds total tax levels the same as the previous year. Any changes proposed for revenue (taxes) are then estimated and sent to the taxpayers and voted on by the governing body.

While the House suggested a slower implementation given some possible swings in valuation in the next year and concerns about local government capacity to have a new system next year, the Senate had more thoroughly vetted the issue. Senate leaders had worked hard through the last year with several large agribusiness leaders and county officials to study alternatives to the property tax lid.

The House worked with the Department of Revenue and the Kansas Chamber to find an agreement on the internet sales tax issue mentioned earlier.

However, Senate leaders refused to take up the issue. I fear lasting consequence from their decision.

Retailers in Kansas already have a difficult time with shut downs due to the coronavirus. Not requiring some online retailers to collect sales tax provides them an 8 percent+ advantage on total price.

This could be an additional factor that causes some Kansas business to shutter permanently this year.

For out-of-state retailers, failing to set a minimum threshold consistent with other states will complicate rules for those who do have to collect. Further, it is possible that Kansas could be sued for collecting those taxes without the safe harbor provision specified in the U.S. Supreme Court case on the issue.

The most controversial bill was the one addressing how powers are shared during an ongoing emergency. This work was assigned to our judiciary committee. While opinions both within the legislature and across the state largely comes down to party affiliation, I would suggest the precedent we set uses a wider frame. Although the issue is driven by this moment and situation, one consideration is what balance of power would you want regardless of whether the governor is Republican or Democrat or whether the Senate President is named Wagle or Morris (our previous Senate President)? In addition, the chair (Fred Patton) and vice chair (Brad Ralph) of this committee have proven themselves to be fair and very competent during the time I have worked with and come to rely on them.

Hearing comments across the state, there is concern for both health and economic well-being. There are very different perspectives on where those risks are best balanced. It is likely we will do well to consider perspectives different from our own on this issue.