Kansas House Bill HB2062

Kansas 2025-2026 Regular Session

• Introduced: 1/22/25
• Refer: 1/22/25
• Report Pass: 2/11/25
• Engrossed: 2/18/25
• Refer: 2/20/25
• Report Pass: 3/5/25
• Enrolled: 4/10/25
• Vetoed: 4/10/25
• Override: 4/10/25

Caption

Providing for child support orders for unborn children from the date of conception, including the direct medical and pregnancy-related expenses of the mother as a factor in child support orders and providing for an income tax exemption for unborn and stillborn children, requiring courts to consider the value of retirement accounts in certain circumstances, authorizing payment from certain retirement accounts to pay child support arrearages and eliminating the exemption of pension and retirement moneys from claims to fulfill child support obligations.

Summary

HB2062 makes several changes to Kansas child support, family law, creditor-exemption, and income tax statutes. The bill requires courts, when setting child support, to consider the direct medical and pregnancy-related expenses of the mother and authorizes support for an unborn child from the date of conception, with the amount limited to those pregnancy-related expenses. It also defines “unborn child” for purposes of Kansas child support law and clarifies that pregnancy-related expenses do not include elective abortion costs. The bill further directs courts to treat certain retirement assets as available for child support enforcement in specified circumstances. If a parent loses income after professional discipline or voluntary underemployment, the court must consider the full value of qualifying retirement accounts, and in some cases order lump-sum use of those accounts to satisfy child support arrearages. It also narrows the exemption of retirement funds from creditor claims by making them available for child support orders and qualified domestic relations orders, while preserving some protections for other creditors. HB2062 also creates a Kansas income tax exemption for unborn children and stillborn children. Beginning with tax year 2025, taxpayers may claim an additional personal exemption for an unborn child recognized as a dependent, including for a stillbirth if a certificate is filed. The bill amends the state personal exemption statute to add this new category alongside existing exemptions for spouses, dependents, and certain disabled veterans. The overall sentiment reflected in the voting history was supportive but divided. The bill passed both chambers, then passed conference committee reports in both the House and Senate, and ultimately survived veto override votes in both chambers, indicating strong enough support to become law despite opposition. The vote margins also show meaningful resistance, suggesting the measure was politically significant and controversial. The main points of contention were the bill’s treatment of unborn children, its linkage of child support to pregnancy-related expenses, and its use of retirement assets to satisfy support obligations. Supporters appear to have favored expanding child support enforcement and recognizing unborn children for support and tax purposes, while opponents likely objected to the bill’s abortion-related definitions, the tax exemption for unborn and stillborn children, and the broader reach into retirement accounts and creditor protections.

Impact

The bill amends Kansas statutes governing child support guidelines, parent-child relationships, support orders, retirement-account exemptions, and individual income tax exemptions. It expands the factors courts must consider in child support cases, authorizes support obligations tied to unborn children from conception, allows certain retirement assets to be reached for child support arrearages, and creates a new dependent exemption for unborn and stillborn children for state income tax purposes. It also repeals the prior versions of the amended statutes and enacts the changes as the new governing law.

Sentiment

The bill appears to have had a generally favorable but sharply divided reception. It passed the House and Senate, then passed conference committee reports and veto override votes in both chambers, showing enough bipartisan or cross-faction support to become law despite opposition. The vote totals indicate substantial support, but also a sizable minority opposed the measure at each stage.

Contention

The most notable disputes centered on the bill’s recognition of unborn children in child support and tax law, its definition of pregnancy-related expenses, and its treatment of abortion-related costs. Another major point of contention was the requirement that retirement accounts be considered or used to satisfy child support arrearages, which affects retirement savers and expands enforcement tools for child support collection. Opponents likely viewed these provisions as intrusive or ideologically driven, while supporters framed them as accountability and support-enforcement measures.