Session of 1998
By Senators Hensley and Petty
            9             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.