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HB 2232

Higher education; Oklahoma Higher Learning Access Act; eligibility requirements; effective date.

2025 Regular Session Introduced by Cyndi Munson

Kansas creates a refundable $1,000 tax credit for each qualifying child and an additional $1,000 for unborn children, starting with tax year 2025.

Referred to Appropriations and Budget Education Subcommittee
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Bill Summary · HB 2232

Summary — HB 2232 (Kansas) — Establishing a child income tax credit

Status: Introduced Jan 29, 2025; Referred to House Committee on Taxation (filed by Committee on Taxation).
Primary source: Fiscal Note (Div. of the Budget, Feb 26, 2025) and introduced bill text.

Purpose / intent

To create a refundable state income tax credit to provide direct tax relief to Kansas resident taxpayers for each qualifying child and for unborn children (claimable when born or stillborn), beginning with tax year 2025.

Key provisions

  • Credit amount: $1,000 refundable credit for each qualifying child of the taxpayer for tax year 2025 and thereafter.
  • Unborn-child credit: An additional $1,000 refundable credit may be claimed for each unborn child. The unborn-child credit may be taken in the taxable year the unborn child is born or stillborn; taxpayers may elect in certain circumstances to take the credit in the next taxable year (subject to filing rules). The credit for a given unborn child may be claimed in only one taxable year.
  • Refundable: If the credit exceeds the taxpayer’s Kansas income tax liability, the excess is refunded.
  • Qualification rules: A “qualifying child” must meet relationship, residency, age, support and filing-status tests:
    • Relationship includes child/descendant, brother/sister/step-sibling or descendants of such relatives.
    • Residency: same principal place of abode for >1/2 the year (exceptions for children born during year).
    • Age: under 18 at close of calendar year in which the taxpayer’s tax year begins.
    • Support: the child must not have provided more than half of their own support.
    • Filing: the child must not file a joint return except to claim a refund.
  • Documentation: taxpayer must provide SSNs for taxpayer, spouse and each qualifying child; for stillborns, a certificate of birth resulting in stillbirth (K.S.A. 65-2440) may substitute.
  • Anti-duplication: a qualifying child cannot be used to qualify for this credit by more than one taxpayer in a single tax year.
  • Effective date: the act takes effect upon publication (credit starts for tax year 2025).

Who is affected

  • Primary: Kansas resident individuals with qualifying children (including certain claims tied to unborn children when the child is later born or stillborn).
  • State government: Department of Revenue (administration and processing), Division of the Budget, Department of Administration (debt setoff implications).
  • State General Fund: reduced revenue due to refundable credits.

Fiscal and administrative impact (from Fiscal Note)

  • Estimated revenue loss (State General Fund):
    • FY2026 (tax year 2025): about $693.8 million (Department of Revenue estimate cited $698.8m total decrease in FY2026 in another line item; estimate varies by reporting format).
    • FY2027: ~$700.8 million.
    • FY2028: ~$707.8 million.
    • Underlying data: DOR used 2023 tax return data, estimating ~615,380 dependents under 18 and ~64,777 unborn/birth-related claims; return counts assumed to grow 1.0% annually.
  • Implementation costs:
    • One-time SGF IT/programming and implementation: $178,121 in FY2026.
    • Ongoing administrative cost: $55,403 SGF in FY2027 (1.0 FTE to answer taxpayer questions and administer the program).
    • Note: if combined programming workload exceeds internal capacity or deadlines are short, outside contractor programming costs may be required (not estimated).
  • Debt setoff program: larger refunds may increase amounts available for intercept of debts (child support, taxes, fines, etc.); the Department of Administration could not estimate the net effect.

Procedural / timeline notes

  • Credit applies beginning with tax year 2025 (returns filed in FY2026).
  • Bill status at time of summary: referred to House Committee on Taxation (further committee action required for advancement).

Note: Multiple states use the bill number “HB 2232” in 2025 sessions for unrelated measures; this summary pertains to the Kansas income‑tax child credit version (text and fiscal note provided).

Compiled from official sources — confirm details with the bill’s official record.

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