39-7,132. Aid to families with dependent children; financial support for persons otherwise eligible for such aid; Kansas income tax credit for corporations; agreement with secretary, use of moneys. (a) Any person who agrees to provide financial support to a person who would otherwise be eligible to receive aid to families with dependent children and who has entered into an agreement with the secretary for children and families for this purpose, in accordance with rules and regulations adopted by the secretary for children and families establishing the terms and conditions of such agreement, shall receive a credit against the tax liability imposed under the Kansas income tax act as provided under K.S.A. 79-32,200, and amendments thereto.
(b) Moneys received by the secretary under this section shall be used to match available federal moneys for providing aid to families with dependent children in the following manner: (1) The portion equal to 80% of such moneys shall be credited to the state general fund; (2) the portion equal to 15% of such moneys shall be used by the secretary to match available federal moneys and shall be added by the secretary to the grant of the recipient family; and (3) the remaining portion equal to 5% of such moneys shall be credited to the social welfare fund for administrative expenses and one-time grants.
(c) For tax year 2013 and all tax years thereafter, the income tax credit provided by this section shall only be available to taxpayers subject to the income tax on corporations imposed pursuant to subsection (c) of K.S.A. 79-32,110, and amendments thereto, and shall be applied only against such taxpayer's corporate income tax liability.
History: L. 1994, ch. 265, § 2; L. 2012, ch. 135, § 1; L. 2014, ch. 115, § 115; July 1.
Structure Kansas Statutes
Chapter 39 - Mentally Ill, Incapacitated And Dependent Persons; Social Welfare
39-708a Payment of claims to medical vendors not filed within fiscal year; limitation.
39-708d Same; lease of office or business space.
39-709f Medical assistance program and managed care organizations; contract; prompt payment.
39-709j Medical assistance program; coverage for speech-language pathology and audiology services.
39-713d Funeral and cemetery expenses; limitations.
39-718b Liability of parent or guardian for assistance provided child, exceptions.
39-719c Proof deemed prima facie evidence assistance unlawfully received.
39-720 Penalty relating to fraudulent acts; civil actions, evidence.
39-739 Sight handicapped persons; reports to state board of health; forms.
39-740 Same; records available to secretary for children and families.
39-744 Transfer of powers, duties and functions.
39-751 Program for home maintenance; duties of secretary for children and families.
39-752 Same; appointment of supervisors.
39-753 Title IV-D child support enforcement services; duties of secretary; rules and regulations.
39-759 Unlawful acts relating to information concerning absent parents; penalty.
39-790 Court-ordered child support obligation or family maintenance allowance not available income.
39-791 Application of 39-785 through 39-790 suspended; expiration of section.
39-7,118 Drug utilization review program.
39-7,121c Certain medications not subject to prior authorization.
39-7,131 Same; application for waivers of federal requirements prior to implementation of act.
39-7,134 Establishment of system.
39-7,136 Access to information relating to a IV-D case.
39-7,139 Powers and remedies of the secretary concerning IV-D services.
39-7,140 Jurisdiction; service; notice.
39-7,142 Administrative orders.
39-7,143 Same; enforceability.
39-7,144 Subpoena; service; enforceability.
39-7,147 Income withholding order.
39-7,148 Same; modification or termination.
39-7,150 Administrative levy on cash assets.
39-7,151 Redirecting support payments; assignment; change of payee.
39-7,152 Execution; arrearages.
39-7,156 Same; prevention of certification.
39-7,157 Same; termination of proceedings; issuance of driver's license.