HB2232

Kansas HB2232 establishes a child income tax credit of $1,000 per qualifying child.

Kansas HB2232 introduces a child income tax credit, allowing a $1,000 credit per qualifying child for tax year 2025 and beyond. A qualifying child must be related to the taxpayer, reside with them, and not have attained a certain age. The credit applies to both born and unborn children, with an additional credit for stillborn children. The credit cannot be claimed by more than one taxpayer per child. If the credit exceeds the taxpayer's tax liability, the excess will be refunded.