Bill > HB2156

This bill establishes an education opportunity tax credit for Kansas taxpayers with dependent children who are not enrolled in public schools. Starting in tax year 2025, parents can claim a tax credit of $8,000 for each dependent child enrolled full-time in an accredited private school, or $4,000 for each child enrolled in a non-accredited private school. The total amount of credits allowed will be capped at $125,000,000 for 2025, with potential increases in subsequent years if the credit allocation is nearly fully used. Taxpayers must provide a valid social security number for each child and cannot claim the credit for children receiving scholarships from another program. The credit can be claimed in advance during the tax year or on annual income tax forms, and if the credit exceeds the taxpayer's income tax liability, the excess will be refunded. The bill includes provisions to prevent fraud, such as penalties for false claims, and allows taxpayers to intervene in any legal challenges to the credit's constitutionality. Additionally, the bill modifies existing tax law to accommodate this new tax credit, including a provision to exclude state income tax refunds related to this credit from federal adjusted gross income starting in 2026.

Education

K-12 Education Budget (H)

https://kslegislature.gov/li/b2025_26/measures/hb2156/