KS HB2078

Kansas income tax credit equal to 75% of verified contributions to child care providers or nonprofit intermediaries, effective for tax year 2026 and thereafter

Individual taxpayer credit capped at $200,000 per year, with total statewide credits limited to $20,000,000 annually; unused credits may be carried forward for up to six years

Eligible contributions must support child care for children 12 and under, including facilities, equipment, staff salaries, training, and quality improvements

Taxpayers cannot claim credits for contributions to providers where they or related persons have a direct financial interest, except employers may contribute for employee childcare

Child care providers and intermediaries must register with the Kansas Department of Revenue and file contribution verifications within 60 days of receiving donations