AN ACT concerning taxation; relating to income, privilege and premium tax credits; establishing a 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; relating to sales and compensating use tax; providing for a sales tax exemption for purchases by pregnancy resource centers and residential maternity facilities; amending K.S.A. 79-32,202a and K.S.A. 2023 Supp. 79-3606 and repealing the existing sections.