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KS SB521
Bill
Status
2/27/2026
Primary Sponsor
Assessment and Taxation
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AI Summary
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Increases the tax credit for employer child care expenses from 30% to 75% of total expenditures, covering costs for paying employee child care, establishing/expanding child care programs, referral services, and collaborative investments with other employers.
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Raises the maximum annual tax credit per taxpayer from $30,000 to $100,000.
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Requires child day care facilities or providers to be licensed under Kansas law for taxpayers to claim the credit.
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Caps the aggregate amount of credits claimed statewide at $3,000,000 per fiscal year.
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Takes effect January 1, 2027.
Legislative Description
Providing for credits for payment of employee's child care and contributions to a third party for increased child care options.
Last Action
Senate Committee Report recommending bill be passed as amended by Committee on Assessment and Taxation
3/16/2026