The proposed bill aims to impose stringent restrictions on abortion procedures in Kansas, making it illegal for any person to perform or induce an abortion, except in cases of medical emergencies that threaten the life of the pregnant woman. It introduces a private cause of action, allowing individuals to sue those who violate this law or assist in violations, including providers of abortifacient drugs. The bill clarifies that physicians may provide medical treatment that unintentionally results in the death of an unborn child without facing legal consequences and specifies that women upon whom an abortion is performed will not be held liable. Additionally, the bill amends existing statutes and repeals sections related to wrongful life or wrongful birth claims, establishing strict guidelines for civil actions and statutory damages for violations.

In addition to abortion-related provisions, the bill modifies various tax laws, particularly concerning exemptions for nonprofit organizations and sales tax regulations. It specifies that certain sales of tangible personal property or services are exempt from taxation when used for specific purposes, while also clarifying that exemptions do not apply if entities engage in taxable businesses. Notably, the bill removes the exemption for sales of drugs used in abortion procedures and introduces new definitions related to tax exemptions for agricultural and aquaculture equipment. It also establishes tax credits for contributions to community colleges and technical colleges, along with guidelines for the allocation and transfer of these credits. Overall, the bill seeks to enhance patient safety, improve transparency in healthcare practices, and support research and development while significantly altering the landscape of abortion law and tax exemptions in Kansas.

Statutes affected:
As introduced: 60-1906, 65-2401, 65-2837, 65-6731, 75-3701, 65-67a01, 65-425, 76-3308, 79-32, 79-3606, 65-4a01, 65-6701, 65-6708, 65-6716, 65-6723