Session of 2024
HOUSE BILL No. 2748
By Committee on Health and Human Services
Requested by Representative McDonald
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AN ACT concerning public assistance; relating to certain personal hygiene
products; establishing the personal hygiene fund and program within
the Kansas department for children and families; prescribing eligibility
requirements for such program; authorizing the secretary for children
and families to adopt rules and regulations to administer such program;
providing an individual income tax credit for taxpayer contributions to
the personal hygiene fund.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) For purposes of this section:
(1) "Diapers" means absorbent garments worn by infants or toddlers
who are not toilet-trained or by individuals who are incapable of
controlling their bladder or bowel movements.
(2) "Incontinence products" means products designed specifically for
hygiene matters related to urinary incontinence, including, but not limited
to, adult diapers.
(3) "Period products" means tampons, panty liners, menstrual cups,
sanitary napkins and other similar tangible personal property designed for
period hygiene in connection with the human menstrual cycle.
(4) "Personal hygiene products" means diapers, incontinence products
and period products.
(b) Subject to appropriations, the secretary for children and families
shall establish a program for the purpose of providing individuals with
monthly financial assistance for the purchase of personal hygiene
products. To qualify for such program, an individual shall be eligible for or
receiving:
(1) Food assistance pursuant to K.S.A. 39-709, and amendments
thereto; or
(2) assistance pursuant to the federal special supplemental food
program for women, infants and children.
(c) The secretary for children and families shall adopt rules and
regulations to implement and administer the program established by this
section.
(d) There is hereby established in the state treasury the personal
hygiene fund. The personal hygiene fund shall be administered by the
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secretary for children and families. All expenditures from such fund shall
be for the purpose of providing individuals with monthly financial
assistance for the purchase of personal hygiene products pursuant to the
program established in subsection (b) and rules and regulations adopted by
the secretary for children and families pursuant to subsection (c). All
expenditures from such fund shall be made in accordance with
appropriation acts upon warrants of the director of accounts and reports
issued pursuant to vouchers approved by the secretary for children and
families or the secretary's designee. The secretary for children and families
may accept donations, grants, gifts and bequests to the fund. The secretary
for children and families shall remit all moneys received under this section
to the state treasurer in accordance with the provisions of K.S.A. 75-4215,
and amendments thereto. Upon receipt of each such remittance, the state
treasurer shall deposit the entire amount in the state treasury to the credit
of the personal hygiene fund.
Sec. 2. (a) For tax year 2025, and all tax years thereafter, there shall
be a credit against the tax liability of a taxpayer imposed under the Kansas
income tax act in an amount equal to 50% of the total amount contributed
during the taxable year by a taxpayer to the secretary for children and
families on behalf of the personal hygiene fund established by section 1,
and amendments thereto.
(b) The credit allowed by this section shall be deducted from the
taxpayer's income tax liability for the taxable year in which the
contributions are made by the taxpayer. If the amount of such tax credit
exceeds the taxpayer's income tax liability, the taxpayer shall be allowed to
carry over any amount of such unused credit exceeding the taxpayer's
income tax liability for up to three taxable years immediately following the
taxable year for which the credits were allowed. The credit shall not be
refundable.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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