The "Fighting Chance for Firefighters Act" establishes a tax credit for resident firefighters in Kansas who incur unreimbursed medical expenses related to cancer screening. For tax year 2025 and subsequent years, firefighters can claim a credit against their income tax liability for unreimbursed expenses incurred for medical procedures to detect cancer, with a maximum credit of $250 per year. 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 total amount of credits allowed under this section shall not exceed $1,500,000 per tax year. If the total credits exceed this limit, the Secretary of Taxation will adjust the credits for the following year to ensure compliance with the cap. The credit is non-refundable, meaning any excess credit can be carried over to future tax years for up to five years. The Secretary of Revenue is also authorized to adopt rules and regulations to facilitate the implementation of this act.