It’s good that Kansas legislators are starting to look at ways to pull in more state revenue, but they need to be careful not to overestimate how much money some of their efforts may produce.

For example, this year’s gambling revenues were well below the figure used in the current year’s budget. The fiscal 2010 budget proposed by then-Gov. Kathleen Sebelius relied on $50 million in licensing fees from developers of state-owned casinos, but that funding is far from certain. Only one casino currently is under construction. There are multiple proposals for two more casinos in the state, but, as last year proved, those plans can easily fall through.

Another revenue proposal being supported by some Kansas senators is an amnesty program to allow Kansans to pay back taxes without penalties or interest. A two-month amnesty period in 2003 collected more than $30 million in back taxes, and supporters hope a new amnesty program would raise $22 million in the coming fiscal year.

As one legislator noted, tax amnesty isn’t the ideal way to raise revenue because it subtly rewards people who are delinquent in their taxes. However, especially in the current budget crisis, it makes sense for the state to try to collect all the taxes it is owed before looking at other revenue sources.

But the timing seems wrong. Maybe a new amnesty program would deliver the projected $22 million, but economic conditions are far different now than in 2003. Many businesses and individuals may be in arrears on their taxes because they simply can’t afford to pay them. Some may even be involved in bankruptcy proceedings by now.

Facing a $328 million deficit in the fiscal 2010 budget, legislators are right to think creatively and try to save money and raise revenue anywhere they can. However, they need to be conservative when they crunch those budget numbers, lest the state find itself in an even deeper financial hole in the months to come.