Session of 1999
HOUSE BILL No. 2285
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,
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 K.S.A. 1998 Supp. 79-32,205 is hereby repealed.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.