KS HB2232

Establishes a $1,000 refundable state income tax credit per qualifying child under age 18 for Kansas resident taxpayers, effective tax year 2025

Provides an additional $1,000 credit for each unborn child, claimable in the tax year the child is born or stillborn

Defines "unborn child" as beginning at fertilization; stillborn children qualify with a certificate of birth resulting in stillbirth under K.S.A. 65-2440

Qualifying children must live with the taxpayer for more than half the year, not provide more than half their own support, and not file a joint return

Requires valid Social Security numbers for taxpayer, spouse, and all qualifying children (except stillborn children with proper certification); each child may only be claimed by one taxpayer per year