Session of 2000
SENATE BILL No. 594
By Committee on Elections and Local Government
9 AN ACT
concerning taxation of income; providing for the allowance of
10 credits for certain
12 Be it enacted by the Legislature of the
State of Kansas:
1. There shall be allowed a credit against the tax
14 imposed under the Kansas income tax act of
an individual who has made
15 a contribution as defined by K.S.A.
25-4143, and amendments thereto.
16 The credit allowed by this section shall
not exceed $100 or the amount
17 of tax imposed under the Kansas income tax
act reduced by the sum of
18 any other credits allowable pursuant to
law, whichever is less. If the
19 amount of such tax credit exceeds the
taxpayer's income tax liability for
20 the taxable year, the amount thereof which
exceeds such tax liability shall
21 be refunded to the taxpayer.
22 (b) The
provisions of this section shall be applicable to all taxable
23 years commencing after December 31,
24 Sec. 2. This act shall
take effect and be in force from and after its
25 publication in the statute book.