Bill > SB179

This bill establishes a new child income tax credit for Kansas residents beginning in tax year 2025, providing graduated tax credits for families with qualifying children under six years old. The credit amounts range from $25 to $600 depending on the taxpayer's adjusted gross income, with higher-income households receiving smaller credits and lower-income households receiving larger credits. A qualifying child must be under six, 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 refundable, meaning that if the credit amount exceeds the taxpayer's income tax liability, the excess will be refunded. The bill requires the Kansas Secretary of Revenue to compile an annual report detailing the credit's usage and effectiveness, which must be submitted to legislative taxation committees. The credit amounts will be adjusted annually based on the federal cost-of-living adjustment, and only one taxpayer can claim a child per tax year. Notably, married couples filing separately can each claim half the credit they would receive if filing jointly. This legislation is designed to provide financial support to families with young children and is supplemental to existing Kansas income tax regulations.

Budget and Finance

https://kslegislature.gov/li/b2025_26/measures/sb179/