Session of 1999
HOUSE BILL No. 2239
By Representatives Kirk, Ballard, Barnes, Crow, Flaharty, Gilbert, Haley,
Henderson, Hermes, Jenkins, Klein, Kuether, M. Long, Nichols, E.
Peterson, Rehorn, Ruff, Shriver, Storm, Tedder, Toelkes and
14 AN ACT relating to income taxation; increasing the credit for dependent
15 care; amending K.S.A. 79-32,111a and repealing the existing section.
17 Be it enacted by the Legislature of the State of Kansas:
18 Section 1. K.S.A. 79-32,111a is hereby amended to read as follows:
19 79-32,111a. (a) There shall be allowed as a credit against the tax liability
20 of a resident individual imposed under the Kansas income tax act an
21 amount equal to
25% 50% of the amount of the credit allowed against
22 such taxpayer's federal income tax liability pursuant to 26 U.S.C. 21 for
23 the taxable year in which such credit was claimed against the taxpayer's
24 federal income tax liability.
25 (b) The credit allowed by subsection (a) shall not exceed the amount
26 of the tax imposed by K.S.A. 79-32,110, and amendments thereto, re-
27 duced by the sum of any other credits allowable pursuant to law.
28 (c) The provisions of this act shall be applicable to all taxable years
29 commencing after December 31, 1998.
30 Sec. 2. K.S.A. 79-32,111a is hereby repealed.
31 Sec. 3. This act shall take effect and be in force from and after its
32 publication in the statute book.