(Corrected)          
         

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Session of 1999
          HOUSE BILL No. 2239           By Representatives Kirk, Ballard, Barnes, Crow, Flaharty, Gilbert, Haley,                 Henderson, Hermes, Jenkins, Klein, Kuether, M. Long, Nichols, E.
                Peterson, Rehorn, Ruff, Shriver, Storm, Tedder, Toelkes and
                Welshimer
                2-3                

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14             AN  ACT relating to income taxation; increasing the credit for dependent
15             care; amending K.S.A. 79-32,111a and repealing the existing section.
16      
17       Be it enacted by the Legislature of the State of Kansas:
18             Section  1. K.S.A. 79-32,111a is hereby amended to read as follows:
19       79-32,111a. (a) There shall be allowed as a credit against the tax liability
20       of a resident individual imposed under the Kansas income tax act an
21       amount equal to 25% 50% of the amount of the credit allowed against
22       such taxpayer's federal income tax liability pursuant to 26 U.S.C. 21 for
23       the taxable year in which such credit was claimed against the taxpayer's
24       federal income tax liability.
25             (b) The credit allowed by subsection (a) shall not exceed the amount
26       of the tax imposed by K.S.A. 79-32,110, and amendments thereto, re-
27       duced by the sum of any other credits allowable pursuant to law.
28             (c) The provisions of this act shall be applicable to all taxable years
29       commencing after December 31, 1998. 
30       Sec.  2. K.S.A. 79-32,111a is hereby repealed.
31        Sec.  3. This act shall take effect and be in force from and after its
32       publication in the statute book.