KS HB2210

Establishes a refundable Kansas state child tax credit beginning in tax year 2025 for children under age 4, with credit amounts ranging from $600 per child (income $0-$25,000) down to $25 per child (income over $350,000)

Credit amounts and income thresholds will be adjusted annually for inflation using the federal cost-of-living adjustment after 2025

Qualifying children must live with the taxpayer for more than half the year, be under age 4, and be a child, descendant, sibling, or sibling's descendant of the taxpayer

Credit is fully refundable, meaning taxpayers receive the excess amount even if it exceeds their tax liability

Secretary of Revenue must submit annual reports to legislative tax committees by January 31 on credit usage, costs, and effectiveness