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AN ACT relating to income taxation; providing a credit therefrom for
  certain adoption expenses.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  (a) For all taxable years commencing after December 31,
1996, there shall be allowed as a credit against the tax liability of a resident
individual imposed under the Kansas income tax act an amount equal to
50% of the amount of the credit allowed against such taxpayer's federal
income tax liability pursuant to section 23 of the federal internal revenue
code for the taxable year in which such credit was claimed against the
taxpayer's federal income tax liability.
  (b)  The credit allowed by subsection (a) shall not exceed the amount
of the tax imposed by K.S.A. 79-32,110, and amendments thereto, re-
duced by the sum of any other credits allowable pursuant to law.
  Sec. 2.  This act shall take effect and be in force from and after its
publication in the statute book.