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.
HB 2058 increases the income threshold for Kansas seniors to qualify for the Selective Assistance for Effective Senior Relief (SAFESR) tax credit. It raises the limit from the previous 120% of the federal poverty level to $28,000 in household income for tax years 2025 and beyond, with future annual increases tied to the federal cost-of-living adjustment. The credit allows eligible seniors aged 65+ who own their primary residence to claim 75% of their property taxes paid, up to the credit limit. This directly affects low-income senior homeowners who meet the new income requirement, replacing the prior eligibility standard. The bill amends Kansas tax law to implement this change, effective January 2025.
SB 75 creates an income tax credit for Kansas taxpayers with dependent children enrolled in private schools instead of public school. It provides $8,000 per child for accredited private schools or $4,000 for non-accredited private schools, directly affecting families choosing private education. The credit is capped at $125 million for 2025, with annual adjustments based on prior year usage, and prioritizes taxpayers who received the credit previously. Taxpayers must provide Social Security numbers for children and cannot claim the credit if their child received a scholarship under another program. Excess credit amounts are refunded if they exceed tax liability.
HB 2208 creates a tax credit for Kansas taxpayers who make endowment gifts of at least $500 to qualified community foundations' permanent endowment funds. The credit equals 70% of the gift amount, with individual taxpayers capped at $100,000 annually and joint/corporate taxpayers at $200,000. Annual credit limits total $3 million for 2026, rising to $5 million by 2028, and no single foundation can receive more than 10% of the yearly total. Unused credits may be carried forward for up to five years.
HB 2024 creates a tax credit for Kansas firefighters who pay out-of-pocket for cancer screenings related to their job. It provides up to $250 annually per firefighter for unreimbursed medical expenses related to detecting occupation-related cancer (like lung, prostate, or skin cancer), as defined in the bill. The credit is non-refundable but can be carried forward for up to five years if it exceeds the firefighter’s tax liability in a given year. The total credit amount across all firefighters is capped at $1.5 million annually, with potential adjustments to stay within this limit.
HB 2232 establishes a $1,000 annual tax credit per qualifying child for Kansas residents filing income tax returns, effective for tax year 2025. It also provides a $1,000 credit for each unborn child, allowing taxpayers to claim it in the year of birth or stillbirth (using a stillbirth certificate if applicable). The credit reduces tax liability, with any excess refunded to the taxpayer. It directly affects Kansas families with qualifying children under 18 who meet residency and relationship criteria, requiring valid Social Security numbers for all claimants.
SB 87 expands Kansas' tax credit program for low-income student scholarships by removing the requirement that students must have previously attended a public school. It increases the tax credit rate for donors from 70% to 75% for tax years starting in 2023, while maintaining an annual scholarship cap of $8,000 per student. The bill directly affects low-income students (including those in foster care, military families, or with parents in emergency services) and scholarship organizations by broadening eligibility and making contributions more valuable for donors. Key mechanisms include eliminating prior public school enrollment as a requirement and raising the credit rate to encourage greater private funding for educational scholarships.
HB 2078 creates a 75% income tax credit for Kansas taxpayers who contribute to eligible child care providers or nonprofit intermediaries, with a maximum credit of $200,000 per taxpayer annually. Contributions must be verified by the state, used exclusively for child care purposes (like facility upgrades, staff training, or quality improvements for children under 12), and cannot be for direct child care services or benefit the taxpayer financially. The total credit pool is capped at $20 million yearly, and providers must issue a verification form within 60 days to claim the credit. Taxpayers cannot claim credits for contributions made to providers where they or family members have financial control.
HB 2161 creates a $0.05 per gallon income tax credit for Kansas retail gas stations and fuel distributors selling biodiesel blends (at least 10% biodiesel) or renewable diesel blends (at least 10% renewable diesel) to end users. The credit applies to sales made at retail service stations or direct sales to final users within Kansas, covering taxable years 2026 through 2031. Unused credits can be carried forward for up to five years, but the total annual credit amount cannot exceed $5 million. This policy directly supports businesses selling renewable fuel blends by reducing their tax liability, aiming to incentivize the use of cleaner motor vehicle fuels.
HB 2012 provides a $0.05 per gallon tax credit for retail fuel dealers and distributors selling ethanol blends containing 15% to 85% ethanol at Kansas retail service stations or directly to end users. The credit applies to tax years 2026 through 2031, with a yearly cap of $5 million total across all businesses. Unused credits can be carried forward for up to five years, but the credit cannot be refunded. This bill directly affects businesses selling ethanol-blended fuels in Kansas, including gas stations and fuel distributors.
