Session of 1999
By Senators Hensley, Barone, Biggs, Downey, Feleciano, Gilstrap
Gooch, Goodwin, Jones, Lee, Petty, Steineger and Stephens

10             AN  ACT relating to income taxation; allowing a credit therefrom for fos-
11             ter parents.
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. For all taxable years commencing after December 31,
15       1998, there shall be allowed a credit against the tax liability of a resident
16       individual imposed under the Kansas income tax act who, for at least 12
17       consecutive months, is a foster parent licensed pursuant to the provisions
18       of K.A.R. 28-4-311 et seq., and amendments thereto. Such credit shall be
19       claimed for the taxable year in which such time period ends, and shall be
20       in the amount of $1,000. If the amount of such credit exceeds the income
21       tax liability of the individual, such excess amount shall be refunded to the
22       individual. 
23        Sec.  2. This act shall take effect and be in force from and after its
24       publication in the statute book.