Kansas 2025-2026 Regular Session

Kansas House Bill HB2024 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2025
2	2	HOUSE BILL No. 2024
3	3	By Committee on Taxation
4	4	Requested by Representative Hoheisel
5	5	1-16
6	6	AN ACT concerning income taxation; enacting the fighting chance for
7	7	firefighters act; providing a tax credit for firefighters who incur
8	8	unreimbursed medical expenses for screening for occupation-related
9	9	cancer.
10	10	Be it enacted by the Legislature of the State of Kansas:
11	11	Section 1. Sections 1 through 3, and amendments thereto, shall be
12	12	known and may be cited as the fighting chance for firefighters act.
13	13	Sec. 2. As used in sections 1 through 3, and amendments thereto:
14	14	(a) "Cancer" means:
15	15	(1) Lung cancer, prostate cancer, testicular cancer, skin cancer, colon
16	16	cancer or breast cancer; or
17	17	(2) any form of cancer that is generally recognized by the
18	18	professional healthcare community as having a higher risk of occurrence
19	19	in an individual who performs firefighting services.
20	20	(b) "Firefighter" means an individual trained or certified as skilled in
21	21	the prevention and control of fires in residential and commercial structures
22	22	or naturally occurring fires commonly known as wildfires and who is
23	23	serving or has served in a position in Kansas requiring actual performance
24	24	of duty for the control of any such fires as a public employee or volunteer.
25	25	(c) "Medical procedure to detect cancer" means any medical
26	26	procedure and associated analysis used to detect cancer or assess cancer
27	27	for treatment, including, but not limited to, blood testing, genetic testing,
28	28	biopsy or any medical imaging technology.
29	29	(d) "Unreimbursed expense" means an expense that is not covered or
30	30	not fully covered under a health insurance policy and for which a Kansas
31	31	taxpayer who is a firefighter expends money and is not able to recover the
32	32	expenditure. An "unreimbursed expense" does not require the appeal of a
33	33	decision by a health insurer.
34	34	Sec. 3. (a) For tax year 2025, and all tax years thereafter, there shall
35	35	be allowed a credit against the tax liability of a resident firefighter
36	36	imposed under the Kansas income tax act in an amount equal to the
37	37	amount of unreimbursed expense incurred and paid by the firefighter for
38	38	any medical procedure to detect cancer, up to a maximum amount of $250
39	39	in the year for which the return is filed. The maximum credit allowed,
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74	74	35 HB 2024 2
75	75	including any carryover credit amount as provided by subsection (b), may
76	76	be limited as provided by subsection (c).
77	77	(b) The credit authorized by subsection (a) shall not be refundable. If
78	78	the amount of the credit allowed by subsection (a) for a taxable year
79	79	exceeds the taxpayer's income tax liability for the taxable year, the amount
80	80	thereof that exceeds such tax liability may be carried over and credited
81	81	against the taxpayer's income tax liability in the next succeeding taxable
82	82	year or years for up to five taxable years. Any unused portion of a credit
83	83	that is carried over to the next succeeding tax year shall be allowed in
84	84	addition to any credit allowed for such tax year, up to a total maximum
85	85	credit of $250 per tax year except if reduced pursuant to subsection (c).
86	86	(c) For tax year 2025, the total amount of credits allowed under this
87	87	section shall not exceed $1,500,000. For tax year 2026, and each tax year
88	88	thereafter, if the total tax credits authorized by this section exceed
89	89	$1,500,000 in any tax year, the secretary shall allow such credits but shall
90	90	factor the excess over $1,500,000 into a percentage adjustment for the
91	91	subsequent tax year. The secretary of taxation shall annually calculate and
92	92	publish on the website of the department of revenue a percentage, if any,
93	93	by which the credits authorized by this section shall be reduced, so that the
94	94	maximum total amount of such credits allowed is estimated not to exceed
95	95	$1,500,000 for such tax year. The formula to be used for the percentage
96	96	adjustment shall be $1,500,000 divided by the amount of the credits
97	97	allowed in the prior tax year, except that for tax year 2026, the
98	98	denominator shall be the amount of the total credits claimed, including any
99	99	claims disallowed due to the limitation on total credits for tax year 2025.
100	100	(d) The secretary of revenue may adopt rules and regulations to
101	101	implement the provisions of this section.
102	102	Sec. 4. This act shall take effect and be in force from and after its
103	103	publication in the statute book.
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