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Bill > SB87


KS SB87

Expanding student eligibility under the tax credit for low income students scholarship program, increasing the amount of the tax credit for contributions made pursuant to such program and providing for aggregate tax credit limit increases under certain conditions.


summary

Introduced
01/28/2025
In Committee
03/13/2025
Crossed Over
02/25/2025
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT concerning education; relating to the tax credit for low income student scholarship program; expanding eligibility therefor; eliminating the eligibility requirement that students shall have been previously enrolled in public school; increasing the tax credit for contributions made to such program; providing for aggregate tax credit limit increases under certain conditions; amending K.S.A. 72-4353 and K.S.A. 2024 Supp. 72-4352 and 72-4357 and repealing the existing sections.

AI Summary

This bill expands the Tax Credit for Low Income Students Scholarship Program by broadening student eligibility and increasing tax incentives for contributions. The legislation modifies who can receive educational scholarships by adding new qualifying criteria, including students who have been in foster care, students with parents serving in the military or public safety services who have been injured or killed, and removing the previous requirement that students must have been enrolled in public school. The bill increases the tax credit percentage for contributions from 70% to 75% for certain tax years and raises the annual aggregate tax credit limit from $10 million to $15 million, with a potential increase to $25 million if 75% of the credit limit is claimed. Each eligible student can receive up to $8,000 per school year for educational expenses, and the scholarship can be used at qualified nonpublic schools that meet specific accreditation and compliance standards. The changes aim to provide more families with educational choices and financial support for alternative schooling options, particularly for low-income and special circumstance students.

Committee Categories

Education

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Education (S)

Last Action

House Stricken from Calendar by Rule 1507 (on 03/21/2025)

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Document Type Source Location
State Bill Page https://kslegislature.gov/li/b2025_26/measures/sb87/
Analysis - Supplemental Note: As Amended by House Committee https://kslegislature.gov/li/b2025_26/measures/documents/supp_note_sb87_03_0000.pdf
BillText https://kslegislature.gov/li/b2025_26/measures/documents/sb87_03_0000.pdf
House Committee on Education Report https://kslegislature.gov/li/b2025_26/measures/documents/cr_2025_sb87_h_1890.pdf
BillText https://kslegislature.gov/li/b2025_26/measures/documents/sb87_02_0000.pdf
Analysis - Supplemental Note: {As Amended by Senate Committee of the Whole} https://kslegislature.gov/li/b2025_26/measures/documents/supp_note_sb87_02_0000.pdf
Senate Floor Amendment (Committee of the Whole - Motion to Amend - Offered by Senator Sykes) https://kslegislature.gov/li/b2025_26/measures/documents/fa_2025_sb87_s_1511.pdf
Senate Floor Amendment (Committee of the Whole - Motion to Amend - Offered by Senator Sykes) https://kslegislature.gov/li/b2025_26/measures/documents/fa_2025_sb87_s_1491.pdf
Senate Floor Amendment (Committee of the Whole - Motion to Amend - Offered by Senator Pettey) https://kslegislature.gov/li/b2025_26/measures/documents/fa_2025_sb87_s_1487.pdf
Senate Floor Amendment (Committee of the Whole - Motion to Amend - Offered by Senator Sykes) https://kslegislature.gov/li/b2025_26/measures/documents/fa_2025_sb87_s_1504.pdf
Senate Floor Amendment (Committee of the Whole - Motion to Amend - Offered by Senator Tyson) https://kslegislature.gov/li/b2025_26/measures/documents/fa_2025_sb87_s_1510.pdf
BillText https://kslegislature.gov/li/b2025_26/measures/documents/sb87_01_0000.pdf
Senate Committee on Education Report https://kslegislature.gov/li/b2025_26/measures/documents/cr_2025_sb87_s_1356.pdf
Analysis - Supplemental Note: As Amended by Senate Committee https://kslegislature.gov/li/b2025_26/measures/documents/supp_note_sb87_01_0000.pdf
Fiscal Note - Ficsal Note: As introduced https://kslegislature.gov/li/b2025_26/measures/documents/fisc_note_sb87_00_0000.pdf
BillText https://kslegislature.gov/li/b2025_26/measures/documents/sb87_00_0000.pdf
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