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KS HB2645

Bill

Status

Introduced

2/3/2026

Primary Sponsor

Taxation

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Extends the existing 60% tax credit for contributions to Kansas community colleges and technical colleges from tax year 2026 through tax year 2031

  • Eligible contributions must be designated for capital improvements, deferred maintenance, or purchase of technology and equipment

  • Individual taxpayer credit capped at $250,000 per year; total credits per institution limited to $500,000 annually; statewide program cap of $5,000,000 per year

  • Credits may be applied against Kansas income tax, insurance premium tax, or financial institution privilege tax

  • Amends K.S.A. 2025 Supp. 79-32,261 and takes effect upon publication in the statute book

Legislative Description

Extending the tax credit for certain contributions to community colleges and technical colleges for capital improvements, deferred maintenance or the purchase of technology or equipment.

Last Action

House Committee Report recommending bill be passed by Committee on Taxation

3/9/2026

Committee Referrals

Taxation2/3/2026

Full Bill Text

No bill text available