TOPEKA, Kan. (AP) – The New Year has ushered in sweeping changes to the Kansas tax code.

The laws were approved by the Legislature in May and signed by GOP Governor Sam Brownback. The tax cuts and changes are part of the administration’s efforts to improve the state’s business climate.

The top individual income tax rate dropped to 4.9 percent from 6.45 percent. The owners of 191,000 businesses are now exempt from income taxes. The changes are expected to cost the state about $4.5 billion in lost revenue over the next six years.

Brownback hasn’t ruled out keeping the sales tax rate at 6.3 percent to help with budgeting. The rate was increased in 2010 and is scheduled to drop to 5.7 percent in July.