Session of 2000
By Representative Klein

  9             AN  ACT relating to income taxation; providing a credit therefrom for
10             certain adoption placements; requiring notice of such tax credit to be
11             given under the woman's-right-to-know act; amending K.S.A. 1999
12             Supp. 65-6710 and repealing the existing section.
14       Be it enacted by the Legislature of the State of Kansas:
15             New Section  1. For all taxable years commencing after December
16       31, 1999, there shall be allowed as a credit against the tax liability of a
17       residential individual: (a) Who is 18 years of age or younger who places
18       such individual's child of one year of age or younger for lawful adoption;
19       or (b) who is allowed pursuant to K.S.A. 79-32,121, and amendments
20       thereto, a Kansas personal exemption for an individual described by sub-
21       section (a). The amount of such credit shall be $5,000. If the amount of
22       such tax credit exceeds the individual's income tax liability for the taxable
23       year, the amount thereof which exceeds such tax liability may be carried
24       over for deduction from the individual's income tax liability in the next
25       succeeding taxable year or years until the total amount of the tax credit
26       has been deducted from tax liability, except that no such tax credit shall
27       be carried over for deduction after the fifth taxable year succeeding the
28       taxable year in which the credit was claimed.
29             Sec.  2. K.S.A. 1999 Supp. 65-6710 is hereby amended to read as
30       follows: 65-6710. (a) The department shall cause to be published and
31       distributed widely, within 30 days after the effective date of this act, and
32       shall update on an annual basis, the following easily comprehensible
33       printed materials:
34             (1) Geographically indexed materials designed to inform the woman
35       of public and private agencies and services available to assist a woman
36       through pregnancy, upon childbirth and while her child is dependent,
37       including but not limited to, adoption agencies. The materials shall in-
38       clude a comprehensive list of the agencies, a description of the services
39       they offer and the telephone numbers and addresses of the agencies; and
40       inform the woman about available medical assistance benefits for prenatal
41       care, childbirth and neonatal care and about the support obligations of
42       the father of a child who is born alive. The department shall ensure that
43       the materials described in this section are comprehensive and do not


  1       directly or indirectly promote, exclude or discourage the use of any agency
  2       or service described in this section. The materials shall also contain a toll-
  3       free 24-hour a day telephone number which may be called to obtain,
  4       orally, such a list and description of agencies in the locality of the caller
  5       and of the services they offer. The materials shall state that it is unlawful
  6       for any individual to coerce a woman to undergo an abortion, that any
  7       physician who performs an abortion upon a woman without her informed
  8       consent may be liable to her for damages. Kansas law permits adoptive
  9       parents to pay costs of prenatal care, childbirth and neonatal care. The
10       materials shall include the following statement:
11             "Many public and private agencies exist to provide counseling and
12             information on available services. You are strongly urged to seek
13             their assistance to obtain guidance during your pregnancy. In ad-
14             dition, you are encouraged to seek information on abortion services,
15             alternatives to abortion, including adoption, and resources available
16             to post-partum mothers. The law requires that your physician or
17             the physician's agent provide the enclosed information."
18             (2) Materials that inform the pregnant woman of the probable ana-
19       tomical and physiological characteristics of the fetus at two-week gesta-
20       tional increments from fertilization to full term, including pictures or
21       drawings representing the development of a fetus at two-week gestational
22       increments, and any relevant information on the possibility of the fetus'
23       survival. Any such pictures or drawings shall contain the dimensions of
24       the fetus and shall be realistic. The materials shall be objective, nonjudg-
25       mental and designed to convey only accurate scientific information about
26       the fetus at the various gestational ages. The material shall also contain
27       objective information describing the methods of abortion procedures
28       commonly employed, the medical risks commonly associated with each
29       such procedure and the medical risks associated with carrying a fetus to
30       term.
31             (3) A certification form to be used by physicians or their agents under
32       subsection (e) of K.S.A. 1999 Supp. 65-6709, and amendments thereto,
33       which will list all the items of information which are to be given to women
34       by physicians or their agents under the woman's-right-to-know act.
35             (4) A notice of the income tax credit allowed under section 1, and
36       amendments thereto.
37             (b) The materials required under this section shall be printed in a
38       typeface large enough to be clearly legible. The materials shall be made
39       available in both English and Spanish language versions.
40             (c) The materials required under this section shall be available at no
41       cost from the department upon request and in appropriate number to
42       any person, facility or hospital. 
43       Sec.  3. K.S.A. 1999 Supp. 65-6710 is hereby repealed.


  1        Sec.  4. This act shall take effect and be in force from and after its
  2       publication in the statute book.