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KS SB87

Bill

Status

Engrossed

2/25/2025

Primary Sponsor

Education

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Origin

Senate

2025-2026 Regular Session

AI Summary

  • Expands eligibility for the low income student scholarship program to include children in foster care or kinship care, children of active duty military or those killed in the line of duty, and children of emergency medical providers, firefighters, or law enforcement officers

  • Removes the previous requirement that students must have been enrolled in public school before receiving a scholarship, allowing any income-eligible child age 7 or under to qualify

  • Increases the aggregate annual tax credit cap from $10 million to $15 million, with automatic 25% increases when 75% of credits are claimed (up to a maximum of $25 million)

  • Maintains the tax credit at 75% of contributions to scholarship granting organizations for tax years after December 31, 2022 (removes a previously proposed increase to 100%)

  • Educational scholarships remain capped at $8,000 per student per school year for tuition, fees, expenses, and transportation at qualified nonpublic schools

Legislative Description

Expanding student eligibility under the tax credit for low income students scholarship program, increasing the amount of the tax credit for contributions made pursuant to such program and providing for aggregate tax credit limit increases under certain conditions.

Last Action

House Stricken from Calendar by Rule 1507

3/21/2025

Committee Referrals

Education2/25/2025
Education1/29/2025

Full Bill Text

No bill text available