Representatives and Senators who once supported income tax cuts are starting to reverse their positions with new bill introductions. Representative Mark Hutton (R-Wichita), has introduced House Bill 2444 that eliminates the business non-wage income tax exemption and uses the money to reduce sales tax on food. Rep. Hutton tried unsuccessfully last year to eliminate the business income tax break, saying the cuts were not working to grow the economy. The food sales tax would be reduced to 2.6 percent. No information is available on how much income tax would be raised or how much food sales tax would be lowered. The bill would not help the state with its budget problems because it is designed to be revenue neutral. Meanwhile, three senators have introduced legislation that puts some business owners back on the income tax rolls. Senate Vice President Jeff King (R-Independence), Senator Jim Denning(R-Overland Park) and Senator Greg Smith(R-Overland Park) indicates that their bill will differentiate between wage and non-wage income. It would tax 70 percent of the income earned by a business as wages and leave the other 30 percent tax free. Governor Brownback has said that he will veto any legislation that reverses any of the income tax cuts.