Kansas firefighters would claim tax credits for cancer-screening costs

A Kansas resident firefighter would be allowed an income-tax credit for qualifying cancer-screening expenses. The credit would cover trained or certified public employees and volunteers who perform firefighting duties in Kansas, including residential, commercial, and wildfire response. The expense must be paid by the firefighter and not covered or fully covered by insurance. The expense may include testing, biopsies, imaging, genetic testing, and other procedures used to detect or assess cancer. The credit would equal the qualifying expense, up to $250 per tax year. The credit would apply for tax year 2025 and later tax years if the measure took effect.

The credit would not be refundable, but unused amounts could carry forward against later Kansas income-tax liability. A taxpayer could carry unused credit for up to five taxable years, subject to the yearly limit and any statewide reduction. The credit could not produce a tax refund beyond the taxpayer's liability. Each year's credit, including carried-over amounts, would generally be limited to $250. Kansas would limit the total credits to an estimated $1.5 million per year and could reduce credits when claims exceed that amount. The secretary of revenue would calculate and publish any percentage reduction and could adopt implementation rules. The statewide limit would apply for tax year 2025; the adjustment process would apply for tax year 2026 and later years.