Session of 1999
HOUSE BILL No. 2054
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.