KS SB179

Establishes a refundable Kansas income tax credit for children under age 6, effective tax year 2025 and thereafter

Credit amounts range from $600 per qualifying child for households earning $0-$25,000 to $25 per child for households earning over $350,000, with graduated tiers in between

Qualifying children must live with the taxpayer for more than half the year, be under 6 years old, and be a child, descendant, sibling, or step-sibling of the taxpayer

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

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