The proposed bill seeks to prohibit abortion in Kansas by establishing the crimes of unlawful performance of an abortion and unlawful destruction of a fertilized embryo, both classified as severity level 1 person felonies. It aims to provide unborn children with the same legal protections and due process rights as born individuals, while also restricting the use of fetal tissue. The bill repeals existing statutes that currently permit legal abortions and related practices, and it asserts that any conflicting federal law or court decision is void. Additionally, it includes provisions for the impeachment of judges who attempt to invalidate any part of the act and clarifies definitions related to abortion and unborn children. Certain medical procedures intended to save the life or health of an unborn child are exempt from the unlawful performance of an abortion.

The bill also introduces amendments to tax laws, allowing tax credits for contributions to community colleges and technical colleges, while excluding expenditures for abortions from qualifying research and development activities. It establishes stricter regulations regarding the solicitation and transfer of fetal tissue, making it illegal to acquire or accept fetal tissue for consideration without informed consent from the parents. Furthermore, the bill outlines various exemptions from sales tax for specific organizations and purposes, particularly those that provide services to vulnerable populations. It emphasizes compliance and accountability for contractors working with exempt organizations, including penalties for misuse of exemption certificates. Overall, the bill aims to enhance protections for unborn children, regulate the ethical use of fetal tissue, and streamline tax exemption processes for various sectors.

Statutes affected:
As introduced: 21-5301, 21-5302, 21-5303, 60-1901, 60-1906, 65-2401, 65-2837, 65-6731, 75-3701, 65-6732, 65-67a01, 65-425, 65-67a02, 65-67a04, 65-67a07, 76-3308, 79-32, 79-3606, 65-445, 65-4a01, 65-6701, 65-6708, 65-6723, 65-6742