60-2315. Bankruptcy proceedings; earned income tax credits. An individual debtor under the federal bankruptcy reform act of 1978 (11 U.S.C. § 101 et seq.), may exempt the debtor's right to receive tax credits allowed pursuant to section 32 of the federal internal revenue code of 1986, as amended, and K.S.A. 79-32,205, and amendments thereto. An exemption pursuant to this section shall not exceed the maximum credit allowed to the debtor under section 32 of the federal internal revenue code of 1986, as amended, for one tax year. Nothing in this section shall be construed to limit the right of offset, attachment or other process with respect to the earned income tax credit for the payment of child support or spousal maintenance.
History: L. 2011, ch. 25, § 1; April 14.
Structure Kansas Statutes
60-2301 Homestead; extent of exemption.
60-2302 Designation of homestead.
60-2303 Contract for conveyance of homestead.
60-2304 Personal property; articles exempt.
60-2306 Not exempt from taxes.
60-2309 Wages earned in another state.
60-2311 Discharge of employee due to wage garnishment prohibited.
60-2312 No right to elect exemptions under federal law, exception.
60-2313 Exemptions from legal process.