The pass-through exemption is a big part of what is wrong with Kansas' tax reform and why it hasn't work. Here is testimony to the Kansas House from one of my c

The pass-through exemption is a big part of what is wrong with Kansas' tax reform and why it hasn't work. Here is testimony to the Kansas House from one of my coworkers about it: https://taxfoundation.org/kansas-pass-through-carve-out-national-perspective/ https://taxfoundation.org/kansas-pass-through-carve-out-nati... From his testimony: > It’s important to note here that while decreasing taxes is generally associated with greater economic growth, the pass-through carve out is primarily incentivizing tax avoidance, not job creation. > If they passed a provision like this in Washington, D.C., where I live and work, I would go to my employer the next day and ask them to start paying me as an independent contractor. I would still be doing the same job and contributing the same value to the economy, I just wouldn’t be paying any income taxes. > The individual income tax is one of the largest instruments in the Kansas revenue toolkit. Exempting pass-through income substantially narrowed the tax base of that instrument, and in a haphazard and unpredictable way.