Session of 1999
By Representatives Findley, Barnes, Crow, Dean, Flaharty, Garner, Ga-
                tewood, Haley, Helgerson, Johnston, Kirk, Klein, McKinney, Nichols,
                E. Peterson, Phelps, Ruff, Sharp, Spangler, Toelkes, and Wells

11             AN  ACT relating to income taxation; increasing the earned income tax
12             credit; amending K.S.A. 1998 Supp. 79-32,205 and repealing the ex-
13             isting section.
15       Be it enacted by the Legislature of the State of Kansas:
16             Section  1. K.S.A. 1998 Supp. 79-32,205 is hereby amended to read
17       as follows: 79-32,205. (a) There shall be allowed as a credit against the
18       tax liability of a resident individual imposed under the Kansas income tax
19       act an amount equal to 10% 20% for tax year 1998, and all tax years
20       thereafter, of the amount of the earned income credit allowed against
21       such taxpayer's federal income tax liability pursuant to section 32 of the
22       federal internal revenue code for the taxable year in which such credit
23       was claimed against the taxpayer's federal income tax liability.
24             (b) If the amount of the credit allowed by subsection (a) exceeds the
25       taxpayer's income tax liability imposed under the Kansas income tax act,
26       such excess amount shall be refunded to the taxpayer.
27             (c) The provisions of this section shall be applicable to all taxable
28       years commencing after December 31, 1997 1998
29       Sec.  2. K.S.A. 1998 Supp. 79-32,205 is hereby repealed.
30        Sec.  3. This act shall take effect and be in force from and after its
31       publication in the statute book.