The proposed bill in Kansas seeks to prohibit abortion 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 extend legal protections to unborn individuals similar to those afforded to born persons, effectively repealing existing laws that permit prenatal murder or assault. The bill also includes provisions that restrict the use of fetal tissue, mandates informed consent for its use, and amends various statutes related to abortion, while repealing numerous existing laws concerning abortion and related medical procedures. Additionally, it asserts that any conflicting federal law or court decision is void and establishes potential impeachment for judges who attempt to invalidate any part of the act.

Furthermore, 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 also clarifies definitions related to sales tax exemptions for nonprofit organizations, ensuring that various charitable entities can purchase materials and services without incurring sales tax. The bill emphasizes compliance and accountability in the use of tax-exempt purchases, outlining penalties for misuse of exemption certificates and establishing a process for refunding sales tax paid on exempt transactions prior to the bill's enactment. Overall, the legislation reflects significant changes in both abortion regulations and tax incentives within the state.

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