. >> reporter: shortly after kelly mccracken launched her small business, amazing smiles of kansas city, some five years ago, she was given a gift in the form of a tax break from the state, which was undergoing a real live experiment in tax reform. governor sam brownback cut personal income tax rates and scrapped taxes altogether for mccracken's.businesses lik she saved thousands of dollars and was able to reinvest in her startup due to the tax break. >> the realization of several thousands of dollars, which goes back into the business in the form of hiring other small businesses to help with our website, do seo, hire another employee, and most recently, we made a durable equipment purchase. >> reporter: but the experiment didn't go as planned. the state wound up with a budget deficit in the billions. impacting its schools, roads, and pension systems. in june 2017, the state legislature reversed the cuts and made taxes retroactive for pass throughs for the entire year. not all small businesses thought the experiment was a success even though they saved money. carl miller, owner of lark