The Kansas Legislature failed to revise the food sales income tax rebate this year. The rebate is intended to offset the amount of tax paid on groceries by Kansans most in need. The rebate has not been revised or adjusted for inflation since 1998, and was insufficient even then. HB 2972 did not make it through the legislature before the end of session, though it received the backing of the Kansas Catholic Conference, the AARP, and Kansas Action for Children.

The way the rebate works is described on the state's tax form instructions as follows: 

If your qualifying income is $13,800 or less, your food sales tax refund is $72 for each dependent in your household. For example, if your income is less than $13,800 and you are claiming 2 dependents, your food sales refund would be $144.

If your qualifying income is greater than $13,800, but not over $27,600, your food sales tax refund is $36 for each dependent in your household. For example, if your income is between $13,801 and $27,600 and you are claiming 2 dependents, your food sales refund would be $72.

If your qualifying income is greater than $27,600, you are not eligible to receive a food sales tax refund.

In addition to the requirementes above, you must be born before 1955 and/or be legally blind to receive the credit.

Given the sales tax rate in Overland Park is 7.525%, and Assuming a single retired person spends $250.00 per month on groceries, this amounts to $3,000.00 annually. Assume the person earns $12,000.00 per year.  7.525% of 3,0000.00 is $225.75, meaning the lowest income bracket still pays $146.75 per year (225.75 - 78.00) in food sales tax. That's nearly an entire month's worth of groceries, which amounts to a very regressive tax.

Currently only 16 states tax their citizens' groceries. It's time that Kansas joined the ranks of those states that do not tax a basic necessity of life, making life more difficult for its most economically challenged citizens.