The civic record
Read. Follow. Verify.Kansas Legislature establishes a refundable child tax credit ranging from $25 to $600 based on income
Last action · April 10, 2026: Died in Committee
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What This Bill Proposed
Kansas resident taxpayers with qualifying children under four years old would receive an annual state income tax credit ranging from $25 to $600 based on adjusted gross income, starting for tax year 2025. Any credit amount exceeding a taxpayer's income tax liability would be refunded directly to them. The measure requires the secretary of revenue to submit an annual evaluation report to legislative committees by January 31 each year.
Resident taxpayers with young children would see their state tax liability reduced or receive a direct cash refund depending on their income tier, while the state treasury would absorb the aggregate cost of the credits and administrative reporting requirements.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Kansas resident individual taxpayers
Taxpayers with qualifying children under four years of age become eligible for a tax credit and potential cash refund against their state income tax liability.
Secretary of Revenue
The secretary is required to compile an annual evaluation report and submit it in writing to legislative committees by January 31 each year.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies as a child for this tax credit?
What happens if the tax credit is larger than the income tax I owe?
How are married couples filing separate returns handled?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
3 actions- Apr 10, 2026HouseDied in Committee
- Feb 3, 2025HouseIntroducedIntroduced
- Feb 3, 2025HouseCommitteeReferred to House Committee on Taxation
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Establishment of State Child Tax Credit
The bill introduces a structured, sliding-scale child tax credit system tied to adjusted gross income levels and indexed annually for inflation.
Connected Entities
Sources
www.kslegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy50Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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