HB 2210 establishes a refundable child tax credit for Kansas resident individuals with qualifying children. It provides credits ranging from $600 to $25 per child annually, based on household income (e.g., $600 for incomes under $25,000, decreasing to $25 for incomes over $350,000). The credit is refundable, meaning excess credit amounts are paid directly to taxpayers, and the state treasurer must issue annual reports tracking participation and costs. This affects low-to-moderate-income Kansas families with children who meet specific residency and relationship criteria defined in the bill.
HB 2395 creates a Kansas income tax credit for residents who adopt cats or dogs from shelters. It allows a credit of up to $250 for veterinary care, spaying/neutering, microchipping, and food in the first year of adoption, then $100 annually for subsequent years per pet. The credit applies to up to three pets per year, requires receipts and proof of spay/neuter, and limits eligibility to six years per animal. Expenses must be paid by December 1st of the tax year. This directly affects Kansas residents who adopt shelter pets and incur qualifying veterinary costs.
HB 2090 establishes the Kansas Employee Emergency Savings Account (KEESA) program, allowing eligible Kansas employers to set up employee savings accounts with automatic payroll deductions. Employers receive an income and privilege tax credit for their deposits, while employees can subtract their own contributions from taxable income. The program requires employers to make a minimum $50 initial deposit per employee, offer federally insured accounts with mobile access, provide financial literacy tools, and report participation details annually. It directly affects Kansas employers participating in the program and their employees who choose to enroll in these emergency savings accounts.
HB 2005 creates a 75% income tax credit for Kansas veterans deemed totally disabled, permanently disabled, or unemployable under federal standards (38 C.F.R. § 3.340). It directly benefits eligible veterans who pay property taxes on their primary residence, allowing them to claim a credit equal to 75% of those taxes. The credit cannot exceed the actual property taxes paid and is unavailable if the veteran already received a homestead property tax refund or senior relief credit for the same property. Any excess credit beyond income tax liability will be refunded, and the credit applies to tax years starting in 2025.
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.
HB 2387 extends the deadline for Kansas taxpayers to claim an income tax credit for contributions to the Friends of Cedar Crest Association and the Eisenhower Foundation. The bill amends Kansas tax law to change the expiration date from December 31, 2026, to December 31, 2036, allowing contributions made during this extended period to qualify for a 50% credit. Taxpayers can claim up to $25,000 (individuals) or $50,000 (corporations/financial institutions) annually, with a total annual limit of $350,000 across all taxpayers. This change directly affects Kansas residents and businesses making qualifying donations to these two nonprofits before 2037.
SB 227 modifies Kansas's tax credit for historic building restoration by creating tiered credit rates based on city population size and project cost. Property owners restoring historic structures in cities with under 50,000 residents receive a 40% credit for projects costing $5,000 or more, while larger cities offer 25-30% credits. The bill also allows taxpayers to transfer unused credits to other entities and carry forward excess credits for up to five years. This directly affects property owners, developers, and nonprofits undertaking historic preservation in Kansas communities.