Kansas 2023-2024 Regular Session

Kansas House Bill HB2748 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 Session of 2024
22 HOUSE BILL No. 2748
33 By Committee on Health and Human Services
44 Requested by Representative McDonald
55 2-7
66 AN ACT concerning public assistance; relating to certain personal hygiene
77 products; establishing the personal hygiene fund and program within
88 the Kansas department for children and families; prescribing eligibility
99 requirements for such program; authorizing the secretary for children
1010 and families to adopt rules and regulations to administer such program;
1111 providing an individual income tax credit for taxpayer contributions to
1212 the personal hygiene fund.
1313 Be it enacted by the Legislature of the State of Kansas:
1414 Section 1. (a) For purposes of this section:
1515 (1) "Diapers" means absorbent garments worn by infants or toddlers
1616 who are not toilet-trained or by individuals who are incapable of
1717 controlling their bladder or bowel movements.
1818 (2) "Incontinence products" means products designed specifically for
1919 hygiene matters related to urinary incontinence, including, but not limited
2020 to, adult diapers.
2121 (3) "Period products" means tampons, panty liners, menstrual cups,
2222 sanitary napkins and other similar tangible personal property designed for
2323 period hygiene in connection with the human menstrual cycle.
2424 (4) "Personal hygiene products" means diapers, incontinence products
2525 and period products.
2626 (b) Subject to appropriations, the secretary for children and families
2727 shall establish a program for the purpose of providing individuals with
2828 monthly financial assistance for the purchase of personal hygiene
2929 products. To qualify for such program, an individual shall be eligible for or
3030 receiving:
3131 (1) Food assistance pursuant to K.S.A. 39-709, and amendments
3232 thereto; or
3333 (2) assistance pursuant to the federal special supplemental food
3434 program for women, infants and children.
3535 (c) The secretary for children and families shall adopt rules and
3636 regulations to implement and administer the program established by this
3737 section.
3838 (d) There is hereby established in the state treasury the personal
3939 hygiene fund. The personal hygiene fund shall be administered by the
4040 1
4141 2
4242 3
4343 4
4444 5
4545 6
4646 7
4747 8
4848 9
4949 10
5050 11
5151 12
5252 13
5353 14
5454 15
5555 16
5656 17
5757 18
5858 19
5959 20
6060 21
6161 22
6262 23
6363 24
6464 25
6565 26
6666 27
6767 28
6868 29
6969 30
7070 31
7171 32
7272 33
7373 34
7474 35 HB 2748 2
7575 secretary for children and families. All expenditures from such fund shall
7676 be for the purpose of providing individuals with monthly financial
7777 assistance for the purchase of personal hygiene products pursuant to the
7878 program established in subsection (b) and rules and regulations adopted by
7979 the secretary for children and families pursuant to subsection (c). All
8080 expenditures from such fund shall be made in accordance with
8181 appropriation acts upon warrants of the director of accounts and reports
8282 issued pursuant to vouchers approved by the secretary for children and
8383 families or the secretary's designee. The secretary for children and families
8484 may accept donations, grants, gifts and bequests to the fund. The secretary
8585 for children and families shall remit all moneys received under this section
8686 to the state treasurer in accordance with the provisions of K.S.A. 75-4215,
8787 and amendments thereto. Upon receipt of each such remittance, the state
8888 treasurer shall deposit the entire amount in the state treasury to the credit
8989 of the personal hygiene fund.
9090 Sec. 2. (a) For tax year 2025, and all tax years thereafter, there shall
9191 be a credit against the tax liability of a taxpayer imposed under the Kansas
9292 income tax act in an amount equal to 50% of the total amount contributed
9393 during the taxable year by a taxpayer to the secretary for children and
9494 families on behalf of the personal hygiene fund established by section 1,
9595 and amendments thereto.
9696 (b) The credit allowed by this section shall be deducted from the
9797 taxpayer's income tax liability for the taxable year in which the
9898 contributions are made by the taxpayer. If the amount of such tax credit
9999 exceeds the taxpayer's income tax liability, the taxpayer shall be allowed to
100100 carry over any amount of such unused credit exceeding the taxpayer's
101101 income tax liability for up to three taxable years immediately following the
102102 taxable year for which the credits were allowed. The credit shall not be
103103 refundable.
104104 Sec. 3. This act shall take effect and be in force from and after its
105105 publication in the statute book.
106106 1
107107 2
108108 3
109109 4
110110 5
111111 6
112112 7
113113 8
114114 9
115115 10
116116 11
117117 12
118118 13
119119 14
120120 15
121121 16
122122 17
123123 18
124124 19
125125 20
126126 21
127127 22
128128 23
129129 24
130130 25
131131 26
132132 27
133133 28
134134 29
135135 30
136136 31