Establishing a child income tax credit.

HB 2210 establishes a refundable child tax credit for Kansas resident individuals with qualifying children. It provides credits ranging from $600 to $25 per child annually, based on household income (e.g., $600 for incomes under $25,000, decreasing to $25 for incomes over $350,000). The credit is refundable, meaning excess credit amounts are paid directly to taxpayers, and the state treasurer must issue annual reports tracking participation and costs. This affects low-to-moderate-income Kansas families with children who meet specific residency and relationship criteria defined in the bill.