Kansas 2023-2024 Regular Session

Kansas Senate Bill SB498

Introduced
2/9/24  
Refer
2/12/24  
Report Pass
3/13/24  
Engrossed
3/18/24  
Refer
3/18/24  

Caption

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.

Impact

The bill also proposes an increase in the existing tax credit amount for adoption expenses, which will enable a refundable credit based on the costs associated with adopting a child. This change will permit a more significant financial return to adoptive parents, helping alleviate the burden of these costs. Additionally, Senate Bill 498 amends existing sales tax statutes to provide sales tax exemptions for purchases made by pregnancy resource centers, facilitating their operational expenses without additional tax burdens.

Summary

Senate Bill 498 is a significant piece of legislation concerning taxation in Kansas. Its primary focus is on establishing a new tax credit framework for contributions made to eligible charitable organizations that operate pregnancy centers or residential maternity facilities. Starting from the tax year 2024, taxpayers will be able to claim a credit equal to 70% of their contributions to these organizations, fostering support for services that assist women in pregnancy and parenting. The bill aims to incentivize donations to organizations dedicated to helping women avoid abortion, promoting childbirth, and encouraging adoption.

Contention

Senate Bill 498 has stirred debates among lawmakers and the public regarding its implications, particularly concerning reproductive rights. Supporters assert that it is a step forward in supporting families and children, promoting a pro-family agenda by making the financial aspects of adoption and pregnancy support more accessible. Conversely, critics worry that the bill could indirectly limit women's access to comprehensive reproductive health services, as the bill ties funding and support to organizations that may hold restrictive views on abortion. Therefore, the bill encapsulates a broader discussion about the balance between supporting family initiatives and ensuring access to reproductive health services.

Companion Bills

No companion bills found.

Similar Bills

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 SB6

Providing a sales tax exemption for sales of electricity to residential premises by municipally owned or operated utilities.

KS HB2081

Providing a sales tax exemption for community pharmacies serving medically underserved individuals and families.

KS HB2388

Providing a sales tax exemption for purchases and sales made by the friends of cedar crest association.

KS SB26

Providing a sales tax exemption for certain purchases by bowling centers.

KS SB278

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KS HB2004

Providing countywide retailers' sales tax authority for Seward county for the purpose of financing the costs of roadway and bridge construction, maintenance and improvement in the county.