Establishing a child income tax credit.

SB 179 establishes a refundable child tax credit in Kansas for tax years 2025 and beyond. It provides credits ranging from $25 to $600 per qualifying child (under age 6) based on the taxpayer's adjusted gross income, with higher income levels receiving smaller credits. The credit reduces tax liability, and any excess is refunded to the taxpayer. It directly affects Kansas resident parents or guardians with children under 6 who meet residency and relationship criteria outlined in the bill.