Session of 1999
By Representatives Larkin and Powell and Aday, Alldritt, Barnes, Bethell,
                Burroughs, Crow, Dean, Faber, Farmer, Feuerborn, Findley, Fla-
                harty, Flora, Gatewood, Gilbert, Grant, Haley, Helgerson, Henderson,
                Henry, Johnston, Kirk, P. Long, Mayans, Mays, McClure, McCreary,
                Minor, Mollenkamp, Nichols, Osborne, Palmer, Pauls, E. Peterson, J.
                Peterson, Phelps, Reinhardt, Ruff, Sharp, Showalter, Shriver, Shultz,
                Swenson, Tedder, Thimesch, Toelkes, Vickrey, Vining, Wagle, Wei-
                land, Wells and Welshimer

16             AN  ACT relating to income taxation; allowing a child tax credit.
18       Be it enacted by the Legislature of the State of Kansas:
19             Section  1. (a) For all taxable years commencing after December 31,
20       1998, there shall be allowed as a credit against the tax liability of a resident
21       individual imposed under the Kansas income tax act, an amount equal to
22       25% of the amount of the credit allowed against such individual's federal
23       income tax liability pursuant to section 24 of the federal internal revenue
24       code for the taxable year for which such credit was claimed against the
25       individual's federal income tax liability.
26             (b) The credit allowed by subsection (a) shall not exceed the amount
27       of tax imposed by K.S.A. 79-32,110, and amendments thereto, reduced
28       by the sum of any other credits allowable pursuant to law.
29        Sec.  2. This act shall take effect and be in force from and after its
30       publication in the statute book.