West Virginia Tax Cuts and the Kansas Experience: A Look at ALEC’s Role

Recent debate surrounding proposed income tax cuts in West Virginia has drawn attention to the experiences of Kansas and the influence of the American Legislative Exchange Council (ALEC). While some argue that tax cuts stimulate economic growth, critics point to Kansas’s past as a cautionary tale. This article examines the claims made about the Kansas tax reforms, ALEC’s involvement, and the potential implications for West Virginia.

The Kansas Tax Reform Debate

An editorial in the Charleston Gazette-Mail raised concerns that West Virginia’s proposed tax cuts could mirror the outcomes of Kansas’s 2012-2013 tax reforms, which were based on model policies from ALEC. The editorial suggested these reforms led to a budget crisis and economic stagnation. However, Jonathan Williams, President and Chief Economist of ALEC, argues this is a mischaracterization of events.

ALEC and the Rich States, Poor States Index

For 18 years, ALEC has co-authored the “Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index” with Arthur B. Laffer and Steve Moore. This index consistently finds that states reducing tax rates and adopting pro-growth policies tend to become more economically competitive, attracting residents and fostering opportunity. [1]

Lessons from Kansas: Restraint is Key

Williams contends that the issue in Kansas wasn’t the tax cuts themselves, but the lack of corresponding spending restraint. The initial plan involved reducing spending growth to offset revenue losses, but these measures were later removed during the legislative process. Tax cuts were enacted while spending continued to increase, leading to budgetary challenges. [1]

West Virginia’s Election Security Measures

In a separate development, West Virginia passed five new election laws in 2025, signed by Governor Patrick Morrisey, aimed at strengthening election rules. These included:

• Citizenship Requirement: Senate Bill 486 explicitly requires U.S. Citizenship for voting in all elections. [3]
• Voter ID: House Bill 3016 mandates government-issued photo ID at polling sites. [3]
• Ranked Choice Voting Ban: Senate Bill 490 prohibits Ranked Choice Voting (RCV), aligning with ALEC model policy. [3]
• Voter Roll Updates: Senate Bill 487 lowers the threshold for flagging inactive voters to two years. [3]
• Municipal Election Consolidation: Senate Bill 50 requires municipal elections to be held concurrently with statewide primaries or general elections. [3]

ALEC and the SAVE Act

ALEC is also involved in promoting election integrity through policies like the SAVE Act and advocating for voter ID requirements. Hugh Hewitt recently interviewed ALEC President Jonathan Williams about the SAVE Act and voter ID, as well as the potential impact of the 2030 census on states like California. [2] ALEC’s “Only Citizens Vote” model policy has been adopted by states like Kansas, with more considering similar legislation. [2]

Conclusion

The debate over tax cuts in West Virginia highlights the ongoing discussion about the role of tax policy in economic growth. The experience of Kansas suggests that tax cuts alone are not a guaranteed path to prosperity and must be coupled with fiscal responsibility. Simultaneously, West Virginia is actively pursuing measures to enhance election security, aligning with ALEC’s model policies on voter integrity and citizenship requirements. As states navigate these complex issues, the influence of organizations like ALEC will continue to be a significant factor.