The "Fighting Chance for Firefighters Act" establishes a tax credit for resident firefighters in Kansas who incur unreimbursed medical expenses related to cancer screening. This credit, effective from the tax year 2025, allows firefighters to claim up to $250 for unreimbursed expenses associated with medical procedures to detect cancer, which includes various testing methods such as blood tests and imaging technologies. The act defines key terms such as "cancer," "firefighter," "medical procedure to detect cancer," and "unreimbursed expense" to clarify eligibility and the nature of the expenses covered.

Additionally, the bill stipulates that the tax credit is non-refundable, meaning that if the credit exceeds the taxpayer's income tax liability, the excess can be carried over to subsequent tax years for up to five years. However, the total amount of credits allowed under this act is capped at $1,500,000 per tax year, with provisions for adjustments in future years if the total credits exceed this limit. The Secretary of Revenue is authorized to adopt rules and regulations to facilitate the implementation of the act.