TOPEKA — A Salina accountant cautioned lawmakers on Tuesday that a partial repeal of the state’s business tax policy would sow confusion and advised legislators to look to Missouri and other states for alternative policies.

Gov. Sam Brownback urged the preservation of the heart of the law that exempts more than 330,000 limited liability corporations and other entities from business income tax, but the governor also indicated a willingness to negotiate.

Lawmakers seeking to wrestle down a budget shortfall of more than $340 million in the current fiscal year and greater than $500 million next year have their sights on the LLC exemption. Estimates say repeal would generate upward of $250 million a year.

The parameters of repeal remain under discussion. While support appears strong for a full repeal, talk of potentially altering the policy — removing some elements while leaving others — also reverberates throughout the Statehouse.