The tax plan in question includes these components:
1) Taxing guaranteed payments made by the businesses that are tax exempt
2) Sales tax rate increase to 6.55%; decrease to 4.95% in the sales tax on food starting July 1, 2016
3) Increase cigarette tax 50 cents from $.79 to $1.29 per pack; tax e-cigarettes starting July 1, 2016
4) Only allow Kansas itemized deductions of 100% on charitable contributions and 50% deduction on property taxes and mortgage interest
5) The tax amnesty program for penalties and interest for delinquent taxes paid in full between Sept. 1, 2015 and Oct. 15, 2015
6) A requirement that individuals have a social security number for the entire tax year in which an individual income tax credit is claimed
7) Fix for student voucher program, providing businesses a 100% tax credit on scholarships offered to students who attend a private school, with a statewide cap of $10M, and an individual cap of $8,000
8) Property Tax Lid (LaTurner amendment) requiring communities take a vote on tax changes greater than inflation on local property tax.
While House Republicans had previously characterized such efforts as "one of the largest tax increases possible" Senate members were effectively wooed by longterm promises.
The tax deal included options for 2016 Fiscal Year (July, 2016) for lowering the tax on food, a commission on non-for-profits paying sales tax, as well as options for reductions in 2018 and 2020.
Sen. Dennis Pyle (R-Hiawatha) talked about his re-election and noted: "I did not come here to raise taxes", arguing that the promise of potential cuts in 2018 and 2020 were "2 and 3 election cycles away". Senator Pyle's key point was to urge other members to vote "NO" as he believed they were voting for "birds in a bush" which would never come to fruition.
Outside advocacy groups argued the same, noting that these future tax cuts would easily be eliminated in future tax bills, as quickly as next year.