Bill > SB75

This bill establishes an education opportunity tax credit for Kansas taxpayers with dependent children not enrolled in public schools. Starting in tax year 2025, parents can claim a tax credit of up to $8,000 for each dependent child enrolled full-time in an accredited private school, or up to $4,000 for each dependent child enrolled full-time in a nonaccredited private school. The total amount of credits allowed will be capped at $125,000,000 for 2025, with potential annual increases of 25% if the credit amount reaches 90% of the maximum in the prior year. To be eligible, taxpayers must provide a valid social security number for each dependent child and cannot have received a scholarship through another low-income student scholarship program. The credit can be claimed either in advance during the tax year or on annual income tax forms. Taxpayers who intentionally file false claims or do not send their children to the specified private schools may face civil penalties. The bill also includes provisions to protect the tax credit's constitutionality and allows taxpayers to intervene in any legal challenges. Starting in 2026, state income tax refunds related to this education opportunity tax credit will be subtracted from the taxpayer's federal adjusted gross income.

Budget and Finance, Education

Education (Senate)

https://kslegislature.gov/li/b2025_26/measures/sb75/