Session of 2000
HOUSE BILL No. 2747
By Representative Klein
1-28
9 AN ACT
relating to income taxation; providing a credit therefrom for
10 certain adoption
placements; requiring notice of such tax credit to be
11 given under the
woman's-right-to-know act; amending K.S.A. 1999
12 Supp. 65-6710 and
repealing the existing section.
13
14 Be it enacted by the Legislature of the
State of Kansas:
15 New Section
1. For all taxable years commencing after December
16 31, 1999, there shall be allowed as a
credit against the tax liability of a
17 residential individual: (a) Who is 18 years
of age or younger who places
18 such individual's child of one year of age
or younger for lawful adoption;
19 or (b) who is allowed pursuant to K.S.A.
79-32,121, and amendments
20 thereto, a Kansas personal exemption for an
individual described by sub-
21 section (a). The amount of such credit
shall be $5,000. If the amount of
22 such tax credit exceeds the individual's
income tax liability for the taxable
23 year, the amount thereof which exceeds such
tax liability may be carried
24 over for deduction from the individual's
income tax liability in the next
25 succeeding taxable year or years until the
total amount of the tax credit
26 has been deducted from tax liability,
except that no such tax credit shall
27 be carried over for deduction after the
fifth taxable year succeeding the
28 taxable year in which the credit was
claimed.
29 Sec.
2. K.S.A. 1999 Supp. 65-6710 is hereby amended to read as
30 follows: 65-6710. (a) The department shall
cause to be published and
31 distributed widely, within 30 days after
the effective date of this act, and
32 shall update on an annual basis, the
following easily comprehensible
33 printed materials:
34
(1) Geographically indexed materials designed to inform the
woman
35 of public and private agencies and services
available to assist a woman
36 through pregnancy, upon childbirth and
while her child is dependent,
37 including but not limited to, adoption
agencies. The materials shall in-
38 clude a comprehensive list of the agencies,
a description of the services
39 they offer and the telephone numbers and
addresses of the agencies; and
40 inform the woman about available medical
assistance benefits for prenatal
41 care, childbirth and neonatal care and
about the support obligations of
42 the father of a child who is born alive.
The department shall ensure that
43 the materials described in this section are
comprehensive and do not
2
1 directly or indirectly promote,
exclude or discourage the use of any agency
2 or service described in this section.
The materials shall also contain a toll-
3 free 24-hour a day telephone number
which may be called to obtain,
4 orally, such a list and description
of agencies in the locality of the caller
5 and of the services they offer. The
materials shall state that it is unlawful
6 for any individual to coerce a woman
to undergo an abortion, that any
7 physician who performs an abortion
upon a woman without her informed
8 consent may be liable to her for
damages. Kansas law permits adoptive
9 parents to pay costs of prenatal
care, childbirth and neonatal care. The
10 materials shall include the following
statement:
11 "Many public and
private agencies exist to provide counseling and
12 information on
available services. You are strongly urged to seek
13 their assistance to
obtain guidance during your pregnancy. In ad-
14 dition, you are
encouraged to seek information on abortion services,
15 alternatives to
abortion, including adoption, and resources available
16 to post-partum
mothers. The law requires that your physician or
17 the physician's agent
provide the enclosed information."
18 (2) Materials
that inform the pregnant woman of the probable ana-
19 tomical and physiological characteristics
of the fetus at two-week gesta-
20 tional increments from fertilization to
full term, including pictures or
21 drawings representing the development of a
fetus at two-week gestational
22 increments, and any relevant information on
the possibility of the fetus'
23 survival. Any such pictures or drawings
shall contain the dimensions of
24 the fetus and shall be realistic. The
materials shall be objective, nonjudg-
25 mental and designed to convey only accurate
scientific information about
26 the fetus at the various gestational ages.
The material shall also contain
27 objective information describing the
methods of abortion procedures
28 commonly employed, the medical risks
commonly associated with each
29 such procedure and the medical risks
associated with carrying a fetus to
30 term.
31 (3) A
certification form to be used by physicians or their agents
under
32 subsection (e) of K.S.A. 1999 Supp.
65-6709, and amendments thereto,
33 which will list all the items of
information which are to be given to women
34 by physicians or their agents under the
woman's-right-to-know act.
35 (4) A notice
of the income tax credit allowed under section 1, and
36 amendments thereto.
37 (b) The materials
required under this section shall be printed in a
38 typeface large enough to be clearly
legible. The materials shall be made
39 available in both English and Spanish
language versions.
40 (c) The materials
required under this section shall be available at no
41 cost from the department upon request and
in appropriate number to
42 any person, facility or hospital.
43 Sec. 3. K.S.A. 1999 Supp.
65-6710 is hereby repealed.
3
1 Sec. 4. This act
shall take effect and be in force from and after its
2 publication in the statute book.