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 an amount equal to their unreimbursed expenses for medical procedures to detect cancer, capped at $250 per tax year. The act defines key terms such as "cancer," "firefighter," "medical procedure to detect cancer," and "unreimbursed expense," ensuring clarity in the application of the tax credit.

Additionally, the bill stipulates that the total amount of credits allowed under this section shall not exceed $1,500,000 annually. If the total credits exceed this limit, the Secretary of Taxation will adjust the credits for the following tax year to ensure compliance with the cap. The credit is non-refundable, meaning any excess amount beyond the taxpayer's liability can be carried over for up to five years. The Secretary of Revenue is also authorized to adopt rules and regulations to facilitate the implementation of this act.