Session of 1999
HOUSE BILL No. 2244
By Committee on Taxation
9 AN ACT relating to income taxation; concerning credits therefrom for
10 dependent care expenses; amending K.S.A. 79-32,111a and repealing
11 the existing section.
13 Be it enacted by the Legislature of the State of Kansas:
14 Section 1. K.S.A. 79-32,111a is hereby amended to read as follows:
15 79-32,111a. (a) There shall be allowed as a credit against the tax liability
16 of a resident individual imposed under the Kansas income tax act an
17 amount equal to 25% of the amount of the credit
18 against such taxpayer's federal income tax liability pursuant to 26 U.S.C.
19 21 for the taxable year in which such credit was claimed against the tax-
20 payer's federal income tax liability.
21 (b) The credit allowed by subsection (a) shall not exceed the amount
22 of the tax imposed by K.S.A. 79-32,110, and amendments thereto, re-
23 duced by the sum of any other credits allowable pursuant to law.
24 (c) The provisions of this act shall be applicable to all taxable years
25 commencing after December 31, 1998.
26 Sec. 2. K.S.A. 79-32,111a is hereby repealed.
27 Sec. 3. This act shall take effect and be in force from and after its
28 publication in the statute book.