Session of 1998
SENATE BILL No. 621
By Senators Hensley and Petty
AN ACT relating to income taxation; providing
for a credit therefrom for
10 costs of certain child
passenger safety restraining systems.
12 Be it enacted by the Legislature of the
State of Kansas:
13 Section 1. (a) For
all taxable years commencing after December 31,
14 1997, there shall be allowed as a credit
against the tax liability of a resident
15 individual taxpayer imposed under the
Kansas income tax act costs in-
16 curred for the purchase of a child
passenger safety restraining system for
17 use by a child under the age of four years.
The amount of credit allowed
18 for deduction in any taxable year shall not
exceed the lesser of $50 or the
19 amount of the tax imposed under such act
reduced by the sum of any
20 credits allowable pursuant to law.
21 (b) As used in this
section, ``child passenger safety restraining system''
22 shall have the meaning ascribed thereto by
subsection (a) of K.S.A. 8-
23 1344, and amendments thereto.
24 Sec. 2. This act
shall take effect and be in force from and after its
25 publication in the statute book.