60-2315.
Bankruptcy proceedings; earned income tax credits.
An individual debtor under the federal bankruptcy reform act of 1978 (11 U.S.C. § 101 et seq.), may exempt the debtor's right to receive tax credits allowed pursuant to section 32 of the federal internal revenue code of 1986, as amended, and K.S.A. 79-32,205, and amendments thereto. An exemption pursuant to this section shall not exceed the maximum credit allowed to the debtor under section 32 of the federal internal revenue code of 1986, as amended, for one tax year. Nothing in this section shall be construed to limit the right of offset, attachment or other process with respect to the earned income tax credit for the payment of child support or spousal maintenance.
History:
L. 2011, ch. 25, § 1; April 14.
Notes of Decisions
Williamson v. Murray (In re Murray), 506 B.R. 129 (10th Cir. BAP 2014).
· cites it 15× “The National Association of Consumer Bankruptcy Attorneys filed an amicus curiae brief in support of Murray, and Kansas Attorney General Derek Schmidt filed a memorandum in opposition to Williamson’s objection and in defense of the constitutionality of K.S.A. § 60-2315. 8 B.…”
In re Westby, 473 B.R. 392 (Bankr. D. Kan. 2012).
· cites it 8× “after any return is filed or refund issued.” 211 The Court has considered the proposed briefs and they do not comply with this directive.”
In re Earned Income Tax Credit Exemption Constitutional Challenge Cases, 477 B.R. 791 (Bankr. D. Kan. 2012).
· cites it 12× “Recognizing that the proceeds of the credit were intended by Congress and the state legislature to provide some relief for working lower-income families, the Kansas Legislature enacted Kan. Stat. Ann. § 60-2315 (2011 Supp.) which exempts the right to receive the credit for those…”
Williamson v. Westby (In re Westby), 486 B.R. 509 (10th Cir. BAP 2013).
“Kan. Stat. Ann. § 60-2315 (West 2012). . The facts underlying this appeal are undisputed, and therefore, portions of this description are taken from the bankruptcy court's opinion published at In re Westby, 473 B.”
Sharanda Lynn Stackley (Bankr. D. Kan. 2021).
· cites it 6× “” This Court is being 'K.S.A. § 60-2315. asked to construe the foregoing limitation.”
Jose L. Garcia- Morales (Bankr.D. Colo. 2023).
· cites it 2× “’ Therefore, a pro rata division would not be appropriate, because [ Kan. Stat. Ann. § 60-2315 ] exempts the property from the estate entirely.”
Jose L. Garcia- Morales (Bankr.D. Colo. 2023).
· cites it 2× “’ Therefore, a pro rata division would not be appropriate, because [ Kan. Stat. Ann. § 60-2315 ] exempts the property from the estate entirely.”
Bianca Ann Medina (Bankr. D.N.M. 2022).
· cites it 2× “at 135 (citing Kan. Stat. Ann. § 60-2315 ). As discussed below, New Mexico does not have an equivalent exemption for EITC.”
In re Schneider ( (Kan. 2017).
“In April, 2011, the Kansas legislature enacted K.S.A. 60-2315, which allows a debtor in bankruptcy to claim, as exempt, federal and state earned income tax credits.”
MacKenzie v. Schreiber (D. Ariz. 2021).
“K.S.A. § 60-2315 (creating an earned income credit exemption for an individual 9| debtor).”
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