HB2210

Establishes a child income tax credit in Kansas for tax year 2025 and beyond.

The bill establishes a child income tax credit in Kansas for tax year 2025 and beyond. The credit amount varies based on the taxpayer's adjusted gross income, ranging from $600 for incomes up to $25,000 to $25 for incomes over $350,000. The credit is available for each qualifying child, defined as a child under four years old who shares the taxpayer's principal place of abode and does not file a joint return. The Secretary of Revenue must compile an annual report on the credit's effectiveness, including the number of recipients and credit amounts.