The bill establishes an income tax credit for eligible small businesses in Kansas that purchase advertising from qualified local news organizations. This credit will be available for taxable years 2026 through 2029, allowing businesses to claim 50% of their advertising expenditures in the first year and 25% in subsequent years, with a maximum credit of $5,000 for the first year and $2,500 for each following year. Unused credits can be carried forward for up to ten years, but the credit is not refundable.

To claim the credit, businesses must submit a certification from the local news organization confirming the purchase of qualified advertising. The bill also imposes civil penalties for entities that issue false certifications. Definitions are provided for terms such as "eligible small business," "local news organization," and "qualified local news organization advertising," ensuring clarity on the criteria for participation in the program.