For the purpose of financially empowering parents to choose a health plan for a child, the secretary should review and report both verbally and in writing to the standing committee on public health and welfare of the senate and the standing committee on children and seniors of the house of representatives prior to each legislative session with recommendations regarding the following items:

(a) Direct transfer of the annual premium for a plan chosen by an eligible low-income family to the insurer;

(b) The use of a refundable tax credit for an eligible low-income family to apply toward the purchase of a child’s health care coverage. Such refundable tax credit would cover most or all of the cost of the insurance with the parents paying any difference. Additionally, an eligible low-income family would receive full benefit of the credit, regardless of how small their income tax obligation was; and

(c) The status of the Kansas insurance coverage for children’s program including all performance measures relating to the Kansas insurance coverage for children’s program.