SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE BILL NO. 147
As Amended by Senate Committee of the Whole

Brief*
SB 147, as amended, would increase the Kansas tax
credits for adoption expenses and child and dependent care
expenses.

Adoption Tax Credit
The bill would increase, beginning in tax year 2023, the
adoption tax credit to 100 percent of the federal adoption tax
credit for most children and to 150 percent of the federal
adoption tax credit if the child was a Kansas resident prior to
the adoption and is a child with special needs, as defined in
federal law.
[Note: Current law provides for a tax credit amount of 25
percent of the federal adoption tax credit and additional
amounts of 25 percent if the child adopted was a Kansas
resident prior to the adoption and 25 percent if the child was a
Kansas resident prior to the adoption and is a child with
special needs, as defined in federal law.]
The bill would provide, beginning in tax year 2023, for
the adoption tax credit to be a refundable tax credit.


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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
Child and Dependent Care Expense Credit
The bill would increase the child and dependent care
expense credit, beginning in tax year 2023, from 25 percent
to 50 percent of the federally allowed credit.

Background
The bill was introduced by Senator Blasi.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Senator Blasi, generally stating the bill would
assist families by providing an immediate offset to some of
the costs of adopting a child.
Written-only proponent testimony was provided by
representatives of Kansans for Life, Kansas Catholic
Conference, and Kansas Family Voice.
No other testimony was provided.
The Senate Committee amended the bill to remove a
provision that would have made the credit refundable.

Senate Committee of the Whole
The Senate Committee of the Whole amended the bill to
provide for refundability of the adoption tax credit, to provide
for an extra 50 percent credit for certain children with special
needs, and to provide for an increase to the child and
dependent care expense credit from 25 percent to 50
percent.


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Fiscal Information
A revised fiscal note on the amended bill was not
immediately available. Any fiscal effect associated with the bill
is not reflected in The FY 2024 Governor’s Budget Report.
Taxation; income tax; credits; adoption; child and dependent care expenses


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Statutes affected:
As introduced: 79-32
As Amended by Senate Committee: 79-32
{As Amended by Senate Committee of the Whole}: 79-32