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 persons similar to those afforded to born individuals, effectively repealing existing laws that permit prenatal murder or assault. The bill also includes provisions that restrict the use of fetal tissue, clarifies definitions related to abortion, and amends various statutes concerning abortion and medical procedures. Notably, it deletes the previous provision allowing abortions in medical emergencies within facilities operated by the authority and prohibits faculty members of the University of Kansas School of Medicine from performing abortions outside their employment scope.

Additionally, the bill introduces tax credits for contributions to community and technical colleges, specifies exemptions from sales tax for certain organizations, and outlines the responsibilities of contractors regarding tax-exempt purchases. It emphasizes compliance with tax regulations and includes penalties for misuse of exemption certificates. The bill also defines "pregnancy resource centers" and "residential maternity facilities," exempting them from sales tax on relevant purchases. Overall, the legislation aims to enhance the legal framework surrounding abortion, strengthen protections for unborn children, and provide tax relief for nonprofit organizations while ensuring accountability in tax-exempt transactions.

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