---

Session of 2000
          SENATE BILL No. 594           By Committee on Elections and Local Government           2-8          

---

  9             AN  ACT concerning taxation of income; providing for the allowance of
10             credits for certain contributions.
11      
12       Be it enacted by the Legislature of the State of Kansas:
13             Section  1. There shall be allowed a credit against the tax liability
14       imposed under the Kansas income tax act of an individual who has made
15       a contribution as defined by K.S.A. 25-4143, and amendments thereto.
16       The credit allowed by this section shall not exceed $100 or the amount
17       of tax imposed under the Kansas income tax act reduced by the sum of
18       any other credits allowable pursuant to law, whichever is less. If the
19       amount of such tax credit exceeds the taxpayer's income tax liability for
20       the taxable year, the amount thereof which exceeds such tax liability shall
21       be refunded to the taxpayer.
22             (b) The provisions of this section shall be applicable to all taxable
23       years commencing after December 31, 2000.
24        Sec.  2. This act shall take effect and be in force from and after its
25       publication in the statute book.