The bill introduces significant changes to child support laws in Kansas, particularly regarding the support of unborn children. It mandates that child support for unborn children begins at conception and includes direct medical and pregnancy-related expenses incurred by the mother. The court is required to consider the value of retirement accounts when determining support orders and eliminates the exemption of retirement funds from claims to fulfill child support obligations. Additionally, the bill establishes an income tax exemption for unborn and stillborn children, allowing parents to claim a personal exemption for these children on their tax returns.

The bill amends several sections of the Kansas Statutes, including K.S.A. 20-165, 23-2205, 23-3001, and 23-3002, while repealing existing sections that are inconsistent with the new provisions. It also introduces the "support compliance and accountability for responsible support act" (SCARS) to enhance accountability in child support matters. The changes aim to provide better support for children and families, particularly during pregnancy, and to ensure that financial resources are adequately considered in support determinations.

Statutes affected:
As introduced: 20-165, 23-2205, 23-3001
{As Amended by House Committee of the Whole}: 20-165, 23-2205, 23-3001
{As Amended by Senate Committee of the Whole}: 79-32, 20-165, 23-3001, 23-2205
Enrolled: 20-165, 23-3001, 23-2205, 23-3002, 60-2308, 79-32