Credit against tax for household and dependent care expenses; limitation

Official textksrevisor.govlast amended 2024

# (a)

There shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to 25% for tax years 2020 through 2023 and an amount equal to 50% for tax year 2024, and all tax years thereafter, of the amount of the credit allowed against such taxpayer's federal income tax liability pursuant to 26 U.S.C. § 21 for the taxable year in which such credit was claimed against the taxpayer's federal income tax liability.

# (b)

The credit allowed by subsection (a) shall not exceed the amount of the tax imposed by K.S.A. 79-32,110 , and amendments thereto, reduced by the sum of any other credits allowable pursuant to law.

# (c)

No credit provided under this section shall be allowed to any individual who fails to provide a valid social security number issued by the social security administration, to such individual, the individual's spouse and every dependent of the individual.

Amendment history

L. 2017, ch. 84, § 1; L. 2024, ch. 1, § 17 (Special Session); June 27.

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