The bill establishes a child tax credit for Kansas residents, effective for the tax year 2025 and all subsequent years. Taxpayers will be allowed a credit of $1,000 for each qualifying child and an additional $1,000 for each unborn child. The additional credit for an unborn child can be claimed in the year the child is born or stillborn, or in the following tax year if the taxpayer elects to do so at the time of filing. If the credit exceeds the taxpayer's income tax liability, the excess amount will be refunded.

The bill defines key terms such as "qualifying child," which includes children under 18 who live with the taxpayer for more than half the year, as well as unborn and stillborn children. It also specifies that a qualifying child cannot be claimed by more than one taxpayer in a single tax year and requires valid social security numbers for the taxpayer, spouse, and qualifying children to claim the credit. The act will take effect upon publication in the statute book.