Establishing a child income tax credit.

Session of 2025
HOUSE BILL No. 2210
By Committee on Taxation
Requested by Representative A. Smith on behalf of Kansas Action for Children
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AN ACT concerning income taxation; relating to credits; establishing a
child tax credit.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) For tax year 2025, and all tax years thereafter, there
shall be allowed a credit against the tax liability of a resident individual
taxpayer imposed under the Kansas income tax act for each qualifying
child of the taxpayer in the amount set forth in the following schedule for
married individuals filing joint returns and all other individuals, except as
provided in subsection (b):
Kansas adjusted Amount of credit
gross income per qualifying child
$0 to $25,000 $600
Over $25,000 but not over $50,000 $400
Over $50,000 but not over $75,000 $200
Over $75,000 but not over $100,000 $100
Over $100,000 but not over $200,000 $75
Over $200,000 but not over $350,000 $50
Over $350,000 $25
(b) Married individuals filing separate returns for a tax year for which
they could have filed a joint return may each claim only 1/2 of the amount
of credit per qualifying child that would have been claimed on a joint
return.
(c) In the case of all tax years after tax year 2025, all threshold
income amounts and credit amounts prescribed in this section and any
subsequent changes pursuant to this subsection shall be increased by an
amount equal to such amount multiplied by the cost-of-living adjustment
determined under section 1(f)(3) of the federal internal revenue code for
the calendar year in which the taxable year commences.
(d) Except as provided in subsection (b), an individual may be
claimed as a qualifying child by only one taxpayer per tax year.
(e) If the amount of the credit allowed by this section exceeds the
taxpayer's income tax liability imposed under the Kansas income tax act,
such excess amount shall be refunded to the taxpayer.
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(f) The secretary of revenue shall compile an annual report each year
on the child tax credit that includes the number of taxpayers receiving the
credit, the adjusted threshold income amounts and credit amounts pursuant
to subsection (c), the aggregate amount of the credits, an analysis of the
cost of the credit and any other information necessary to evaluate the
effectiveness of the credit. On or before January 31 each year, the
secretary of revenue shall submit such annual report in writing to the
senate committee on assessment and taxation and the house committee on
taxation.
(g) As used in this section, "qualifying child" means, with respect to
any taxpayer for any taxable year, an individual who:
(1) Bears a relationship to the taxpayer described in subsection (h);
(2) has the same principal place of abode as the taxpayer for more
than 1/2 of such taxable year;
(3) has not attained four years of age as of the close of the calendar
year in which the taxable year of the taxpayer begins;
(4) has not provided over 1/2 of such individual's own support for the
calendar year in which the taxable year of the taxpayer begins; and
(5) has not filed a joint return, other than only for a claim of refund,
with the individual's spouse for the taxable year.
(h) An individual bears a relationship to the taxpayer described in this
section if such individual is a:
(1) Child of the taxpayer or a descendant of such a child; or
(2) brother, sister, stepbrother or stepsister of the taxpayer or a
descendant of any
such relative.
(i) The provisions of this section shall be a part of and supplemental
to the Kansas income tax act.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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