The bill establishes a child tax credit for resident individual taxpayers in Kansas, effective for tax year 2025 and beyond. The credit amount varies based on the taxpayer's adjusted gross income, with a maximum credit of $600 for those earning up to $25,000, decreasing incrementally to $25 for those earning over $350,000. Married individuals filing separately can claim half the credit amount they would have received if filing jointly. Additionally, the bill includes provisions for annual cost-of-living adjustments to the income thresholds and credit amounts, as well as a requirement for the secretary of revenue to compile and submit an annual report on the credit's effectiveness.

The bill defines a "qualifying child" based on specific criteria, including age, residency with the taxpayer, and support provided. It also stipulates that only one taxpayer can claim a qualifying child per tax year. The provisions of this section are intended to supplement the existing Kansas income tax act. The act will take effect upon publication in the statute book.