Bill > HB2210

This bill establishes a child tax credit for Kansas resident individual taxpayers starting in tax year 2025, which provides varying credit amounts based on the taxpayer's adjusted gross income and the number of qualifying children. The credit ranges from $600 per child for families earning $0-$25,000 to $25 per child for families earning over $350,000. To be considered a qualifying child, an individual must be under four years old, live with the taxpayer for more than half the year, not provide their own primary support, and not file a joint tax return. The credit is fully refundable, meaning if the credit amount exceeds the taxpayer's income tax liability, the excess will be refunded. The bill also requires the secretary of revenue to produce an annual report detailing the credit's implementation and effectiveness, and includes provisions for adjusting credit and income threshold amounts annually based on the cost-of-living adjustment. Married couples filing separately can each claim half the credit they would receive on a joint return, and a child can only be claimed by one taxpayer per tax year.

Budget and Finance

Taxation (H)

https://kslegislature.gov/li/b2025_26/measures/hb2210/