Session of 2000
HOUSE BILL No. 2840
By Committee on Appropriations
2-2
9 AN ACT
relating to children and minors; concerning children in need of
10 care and special needs
children; regarding tax credits therefor; amend-
11 ing K.S.A. 79-32,202
and repealing the existing section.
12
13 Be it enacted by the Legislature of the
State of Kansas:
14 New Section
1. For all taxable years commencing after December
15 31, 1999, there shall be allowed a credit
against the tax liability of a res-
16 ident individual imposed under the Kansas
income tax act who, for at
17 least 12 consecutive months, is a foster
parent pursuant to the provisions
18 of K.A.R. 28-4-311 et seq., and
amendments thereto. Such credit shall be
19 in the amount of $1,000. If the amount of
such credit exceeds the income
20 tax liability of the individual, such
excess amount shall be refunded to the
21 individual.
22 Sec.
2. K.S.A. 79-32,202 is hereby amended to read as follows:
79-
23 32,202 (a) For all taxable
years commencing after December 31, 1996
24 1999, there shall be allowed as a
credit against the tax liability of a resident
25 individual imposed under the Kansas income
tax act an amount equal to
26 25% of the amount of the credit allowed
against such taxpayer's federal
27 income tax liability pursuant to section 23
determined without regard to
28 subsection (c) thereof of
the federal internal revenue code for the taxable
29 year in which such credit was claimed
against the taxpayer's federal in-
30 come tax liability.
31 (b) For all
taxable years commencing after December 31, 1996
1999,
32 there shall be allowed as a credit against
the tax liability of a resident
33 individual imposed under the Kansas income
tax act an amount equal to
34 $1,500 $3,000 for
the taxable year in which occurs the lawful adoption of
35 a child in the custody of the secretary of
social and rehabilitation services
36 or a resident of Kansas who is a
child with special needs, whether or not
37 such individual is reimbursed for all or
part of qualified adoption expenses
38 or has received a public or private grant
therefor. As used in this subsec-
39 tion, terms and phrases shall have the
meanings ascribed thereto by the
40 provisions of section 23 of the federal
internal revenue code and this
41 subsection. Such conditions and
factors include:
42 (1) Physical
Disability: The child has a medically diagnosed disa-
43 bility which requires professional
treatment on an ongoing basis, assis-
2
1 tance in self-care or the purchase
of special equipment. Disability is to be
2 diagnosed by a physician, hospital
evaluation or other qualified medical
3 practitioner.
4
(2) Developmental Disability: The child has developmental
disabil-
5 ities or significant developmental
delays or both as determined through
6 evaluation by a licensed
psychologist, diagnostic center, school special
7 education services, or otherwise
qualified professional.
8
(3) Behavioral or Emotional Disability: The child has been
diagnosed
9 to have a psychiatric condition
which impairs the child's intellectual or
10 social functioning. Diagnosis and
prognosis must be established by a phy-
11 sician, psychologist or therapist and
corroborated by the child's social
12 worker.
13 (4) Age of
Child: The child shall be 12 years of age or older if
age
14 is the only special needs factor or
condition.
15 (5) Guarded
Prognosis: The child is at high risk of developing a
16 physical, developmental or emotional
disability. When a child's eligibility
17 for adoption subsidy is based on the
high risk of developing a physical,
18 developmental or emotional disability,
payment shall not be made unless
19 and until the potential disability
manifests itself as documented by an
20 appropriate health care professional,
physician, psychiatrist, psycholo-
21 gist, clinical social worker or
diagnostic center.
22 (6) Sibling
Relationship: The child is a member of a sibling group
23 of two or more children, who are being
placed together for adoption. For
24 a sibling group of two or more, one of
the siblings should have one of the
25 factors or conditions listed above.
Sibling groups of three or more chil-
26 dren, being placed together, do not need
to meet any other criteria.
27 (7) The state
has determined the child cannot be returned to the home
28 of the parents, and has made reasonable
efforts to place the child without
29 adoption subsidy, unless the child is
being adopted by a relative or foster
30 parent.
31 No credit shall be
allowed under subsection (a) for any qualified adop-
32 tion expenses incurred in the adoption of a
child described by this
33 subsection.
34 (c) The credit
allowed by subsections (a) and (b) shall not exceed the
35 amount of the tax imposed by K.S.A.
79-32,110, and amendments thereto,
36 reduced by the sum of any other credits
allowable pursuant to law. If the
37 amount of such tax credit for tax year
2000, and all such years thereafter,
38 or any carryover amount accruing from
tax years 1998 or 1999, exceeds
39 the taxpayer's income tax liability for
such taxable year, the amount
40 thereof which exceeds such tax liability
may be carried over for deduction
41 from the taxpayer's income tax
liability in the next succeeding taxable year
42 or years until the total amount of
the tax credits has been deducted from
43 tax liability, except that no such
tax credit shall be carried over for de-
3
1 duction after the fifth
taxable year succeeding the taxable year in which
2 the credit was
claimed shall be refunded to the
taxpayer.
3 Sec. 3. K.S.A. 79-32,202
is hereby repealed.
4 Sec. 4. This act
shall take effect and be in force from and after its
5 publication in the statute book.