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.

HB 2136 expands eligibility for Kansas' tax credit scholarship program by removing the requirement that students must have previously attended a public school. It increases the tax credit amount for donations to the program and adds new limits on total credits. The bill directly affects low-income students (including those in foster care, military families, or with first-responder parents) and donors who contribute to scholarship organizations. This change allows more students to access private school scholarships through tax-credit donations, without the prior public school enrollment barrier.