Bill > HB2232

This bill establishes a child income tax credit for Kansas residents beginning in tax year 2025, providing a $1,000 tax credit for each qualifying child and an additional $1,000 credit for each unborn child. A qualifying child is defined as a related individual under 18 who lives with the taxpayer for more than half the year, does not provide their own primary support, and has not filed a joint tax return. The bill uniquely includes unborn children and stillborn children in the definition of qualifying children, allowing the credit to be claimed in the year of birth or the subsequent year. If the credit amount exceeds the taxpayer's income tax liability, the excess will be refunded. To claim the credit, taxpayers must provide valid social security numbers for themselves, their spouse, and qualifying children, with an exception for stillborn children. The credit can only be claimed for a specific child by one taxpayer in a given tax year, ensuring the credit is not duplicated across multiple tax returns.

Budget and Finance

Taxation (H)

https://kslegislature.gov/li/b2025_26/measures/hb2232/