Session of 1998
By Representatives Findley, Alldritt, Garner, E. Peterson, Sawyer,
Sharp and Showalter
          10             AN ACT concerning taxation of income; providing for the allowance of
11             credits for certain contributions.
13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. There shall be allowed a credit against the tax liability
15       imposed under the Kansas income tax act of an individual who has made
16       a contribution as defined by K.S.A. 25-4143, and amendments thereto.
17       The credit allowed by this section shall not exceed $100 or the amount
18       of tax imposed under the Kansas income tax act reduced by the sum of
19       any other credits allowable pursuant to law, whichever is less.
20           (b) The provisions of this section shall be applicable to all taxable
21       years commencing after December 31, 1998.
22           Sec. 2. This act shall take effect and be in force from and after its
23       publication in the statute book.