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 align legal protections for unborn children with those for born individuals, ensuring that actions leading to the death of an unborn child are treated with equal legal seriousness. The bill includes provisions to prevent federal laws or court decisions from overriding its stipulations, thereby asserting state authority. It also amends existing statutes to clarify definitions related to abortion and unborn children, while exempting lawful medical procedures intended to save the life or health of an unborn child or to remove a deceased unborn child from the definitions of unlawful abortion.

Additionally, the bill introduces a tax credit for contributions made to community colleges and technical colleges in Kansas, allowing taxpayers to claim a credit equal to 60% of their contributions, with specific limits on the total amount of credits allowed. It outlines the management of these contributions and establishes a process for refunding sales tax paid on exempt sales made prior to the enactment of the bill. The bill also includes various amendments to existing tax exemption laws, clarifying definitions and conditions under which certain organizations can obtain sales tax exemptions for construction-related purchases. Overall, the bill aims to strengthen regulations surrounding abortion, enhance support for nonprofit organizations, and streamline tax exemptions while ensuring compliance and accountability.

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