KS HB2156

Creates an "education opportunity tax credit" of $8,000 per child enrolled full-time in an accredited private school, or $4,000 per child enrolled in a nonaccredited private school, for Kansas residents with K-12 eligible children not enrolled in public school

Caps total credits at $125 million for tax year 2025, with automatic 25% increases in subsequent years when 90% or more of available credits are claimed

Makes the credit refundable, meaning taxpayers receive the excess amount if the credit exceeds their tax liability, and allows taxpayers to claim the credit in advance during the tax year or on annual returns

Prohibits combining this credit with scholarships from the existing low-income students scholarship program and requires valid Social Security numbers for each claimed dependent

Imposes civil penalties for fraudulent claims and requires the Department of Revenue to submit annual reports to the legislature on total credits claimed and known fraud