SB179

Kansas SB179 establishes a child income tax credit for qualifying children.

Kansas SB179 introduces a child income tax credit 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. A qualifying child is defined as a child or a sibling of the taxpayer under six years old, living with the taxpayer for more than half the year, not supporting themselves, and not filing a joint return. The Secretary of Revenue must compile an annual report on the credit's effectiveness, including the number of recipients and the total credits issued.