Kansas 2023-2024 Regular Session

Kansas House Bill HB2135

Introduced
1/23/23  
Refer
1/23/23  
Report Pass
2/16/23  

Caption

Establishing an income, privilege and premium tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities.

Impact

The implementation of HB2135 would impact state laws by providing tax advantages to individuals who contribute to pregnancy resource centers and maternity facilities. By designating tax credits specifically for these contributions, the state encourages support for organizations that align with the bill's pro-life stance. This could shift financial support away from other types of charitable organizations that may not meet the stringent requirements outlined in the bill, potentially impacting the landscape of nonprofit funding within the state.

Summary

House Bill 2135 aims to establish a tax credit for contributions made to eligible charitable organizations that operate pregnancy centers or residential maternity facilities in Kansas. This credit will allow taxpayers to deduct 70% of their contributions from their income, privilege, or premium tax liabilities. Eligible organizations must meet specific criteria, including being registered as a 501(c)(3) nonprofit and not providing or supporting any abortion services. The goal of the bill is to provide financial incentives for residents to support organizations that encourage women to carry pregnancies to term and promote healthy childbirth.

Contention

Notably, the bill has faced contention, particularly regarding its restrictions on eligible organizations. Critics argue that the requirement stating that organizations cannot provide or support abortion services places undue limitations on women's health organizations and their ability to offer comprehensive reproductive health services. Proponents of HB2135 assert that these restrictions align with the legislative intent to promote alternatives to abortion, reflecting moral and ethical beliefs prevalent among certain legislative groups.

Implementation

Should HB2135 be enacted, the Kansas Department of Revenue will be tasked with overseeing the allocation of these tax credits, ensuring compliance with eligibility criteria. Taxpayers would need to apply for credits and provide detailed documentation regarding their contributions. Overall, the potential ramifications of this bill could extend beyond taxation, influencing public perception and funding availability for various health and social services related to pregnancy and childbirth.

Companion Bills

No companion bills found.

Previously Filed As

KS SB498

Establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities, increasing the tax credit amount for adoption expenses and making the credit refundable and providing a sales tax exemption for pregnancy resource centers and residential maternity facilities.

KS HB2764

Establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities and establishing a child tax credit, increasing the tax credit amount for adoption expenses and making the credit refundable and providing a sales tax exemption for pregnancy resource centers and residential maternity facilities.

KS HB2465

Enacting the adoption savings account act allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act, increasing the income tax credit amount for adoption expenses, establishing an income, privilege and premium tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities and providing for a sales tax exemption for purchases by pregnancy resource centers and residential maternity facilities.

KS SB22

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

KS SB290

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

KS HB356

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

KS SB212

To enact the Pregnancy Resource Act; Relating to income tax; to provide a state income tax credit to individuals and businesses that make contributions to eligible charitable organizations that operate as a pregnancy center or residential maternity facility; and to specify the obligations of the Department of Revenue in implementing the act.

KS HB208

To enact the Pregnancy Resource Act; Relating to income tax; to provide a state income tax credit to individuals and businesses that make contributions to eligible charitable organizations that operate as a pregnancy center or residential maternity facility; and to specify the obligations of the Department of Revenue in implementing the act.

KS HB284

To enact the Pregnancy Resource Act; Relating to income tax; to provide a state income tax credit to individuals and businesses that make contributions to eligible charitable organizations that operate as a pregnancy center or residential maternity facility; and to specify the obligations of the Department of Revenue in implementing the act

KS HB1192

Taxation; bring forward section of law authorizing certain tax credits for contributions to certain eligible charitable organizations.

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