As Kansas legislators work to produce a balanced state budget, there seems to be almost no discussion about further reductions in spending. All the negotiations now are about how to raise revenue to fill a budget gap of about $400 million.

Lawmakers seem to realize that they’ve done about all they can do to close the gap without additional revenue. They’ve sold bonds to finance state contributions to the Kansas Public Employees Retirement Fund and borrowed millions of dollars from the state highway fund. They’ve approved a plan to fund public K-12 schools with block grants, resulting in financial losses for many districts. They’ve reached an agreement that avoids large cuts for state universities but only if they agree to freeze tuition rates.

The tough talk in the Legislature about attacking the $400 million shortfall from the spending side has largely died down. Now the governor and legislators are looking at what taxes they can raise. The governor contends that “consumption” taxes (sales, gasoline, cigarette, liquor taxes) are the answer. Some level of sales tax increase is part of every plan under consideration. A gasoline tax of about 5 cents per gallon also is on the table. Legislators are looking at increasing cigarette and liquor taxes but by less than the governor had proposed.

Brownback is standing by the law passed three years ago that exempts about 330,000 businesses from paying state income tax, but some legislators aren’t so sure. At least a few are saying that the impact of the law was greater than they expected, and that income tax revisions should be considered. Although the governor and his staff surely are expressing their opinions privately to legislators, Brownback has been unwilling to say publicly whether he would accept or veto a budget plan that included changes in his income tax policy.

Even if the sales tax on groceries is reduced, as some plans have called for, raising “consumption” taxes enough to balance the state budget would place a disproportionate burden on low- and middle-income Kansans. The same is true of plans to eliminate or reduce many state income tax deductions for the people who still pay those taxes. To take such actions while preserving the income tax exemption for businesses would strike many state residents as unfair.

There shouldn’t be any sacred cows in this budget discussion. Everything — including revisions in the business tax exemption — should be on the table. The state’s budget situation will require some tough choices and compromise, and Brownback could get that ball rolling by saying he is willing to talk about changes in the income tax law.

Legislators have said they’d like to get a budget passed by the end of this week. Meeting that deadline would be nice, but it’s even more important to produce a budget that addresses the current budget crisis in a manner that’s positive for the state and fair to its residents.