Kansas 2025-2026 Regular Session

Kansas House Bill HB2078 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2025
2	2	HOUSE BILL No. 2078
3	3	By Committee on Taxation
4	4	Requested by Representative Thompson on behalf of Representative Buehler
5	5	1-23
6	6	AN ACT concerning income taxation; relating to credits; providing an
7	7	income tax credit for contributions to a child care provider or
8	8	intermediary.
9	9	Be it enacted by the Legislature of the State of Kansas:
10	10	Section 1. (a) The provisions of this section shall be known and may
11	11	be cited as the child care contribution tax credit act.
12	12	(b) For taxable year 2026, and all tax years thereafter, there shall be
13	13	allowed a credit against the tax liability imposed under the Kansas income
14	14	tax act for the tax year that a verified contribution was made in an amount
15	15	equal to 75% of the verified contributions to a child care provider or
16	16	intermediary. The amount of such credit awarded under this section for
17	17	each taxpayer shall not exceed $200,000 per tax year. In no event shall the
18	18	total amount of credits allowed under this section exceed $20,000,000 for
19	19	each tax year. Any unused credit amounts may be carried forward for up to
20	20	six taxable years immediately following the taxable year for which the
21	21	credits were allowed.
22	22	(c) (1) The child care provider or intermediary shall apply to the
23	23	department of revenue to participate in the program established in this
24	24	section using a form prescribed by the department. The department shall
25	25	determine eligibility. Only contributions to a child care provider and
26	26	intermediary that have entered into an agreement with the department may
27	27	receive a tax credit pursuant to this section.
28	28	(2) The child care provider or intermediary receiving a contribution
29	29	shall, within 60 days of the date of receiving the contribution, file a
30	30	contribution verification with the department and issue a copy of the
31	31	contribution verification to the taxpayer. The contribution verification shall
32	32	be in the form established by the department and shall include the
33	33	taxpayer's name, taxpayer's state or federal tax identification number or
34	34	last four digits of the taxpayer's social security number, amount of tax
35	35	credit sought, amount or description of contribution, legal name and
36	36	address of the child care provider or intermediary receiving the
37	37	contribution, the child care provider's or intermediary's federal employer
38	38	identification number, the child care provider's license number, the date
39	39	that the child care provider or intermediary received the contribution from
40	40	1
41	41	2
42	42	3
43	43	4
44	44	5
45	45	6
46	46	7
47	47	8
48	48	9
49	49	10
50	50	11
51	51	12
52	52	13
53	53	14
54	54	15
55	55	16
56	56	17
57	57	18
58	58	19
59	59	20
60	60	21
61	61	22
62	62	23
63	63	24
64	64	25
65	65	26
66	66	27
67	67	28
68	68	29
69	69	30
70	70	31
71	71	32
72	72	33
73	73	34
74	74	35 HB 2078 2
75	75	the taxpayer and any other information requested by the department. The
76	76	contribution verification shall include a signed attestation stating, in the
77	77	case of a child care provider, that the child care provider will use the
78	78	contribution solely to promote child care and, in the case of an
79	79	intermediary, that the intermediary will distribute the contribution and any
80	80	income thereon in full to one or more child care providers within two years
81	81	of receipt of the contribution.
82	82	(3) The failure of the child care provider or intermediary to timely
83	83	issue the contribution verification to the taxpayer or file the contribution
84	84	verification with the department shall entitle the taxpayer to a refund of the
85	85	contribution from the child care provider or intermediary.
86	86	(d) A contribution, whether received from the taxpayer claiming the
87	87	tax credit pursuant to this section or from an intermediary, is eligible
88	88	when:
89	89	(1) The contribution is used directly by a child care provider to
90	90	promote child care for children 12 years of age or younger, including by
91	91	acquiring or improving child care facilities, equipment or services, staff
92	92	salaries, staff training or improving the quality of child care;
93	93	(2) the contribution, if made to an intermediary, is distributed in full
94	94	by the intermediary within two years of receipt to one or more child care
95	95	providers for the sole purpose of promoting child care for children 12
96	96	years of age or younger;
97	97	(3) the contribution is made to a child care provider or intermediary
98	98	in which the taxpayer or a person related to the taxpayer does not have a
99	99	direct financial interest;
100	100	(4) the contribution made to an intermediary is not designated for a
101	101	child care provider in which the taxpayer or a person related to the
102	102	taxpayer has a direct financial interest; and
103	103	(5) the contribution is not made in exchange for care of a child or
104	104	children, unless the contribution is made by an employer in purchasing
105	105	child care for the children of the employer's employees.
106	106	(e) A child care provider or intermediary that uses the contribution for
107	107	an ineligible purpose shall repay to the department the value of the tax
108	108	credit for the contribution amount used for an ineligible purpose. An
109	109	intermediary that accepts a contribution and issues a taxpayer a
110	110	contribution verification is permanently ineligible to claim or redeem a tax
111	111	credit pursuant to this section.
112	112	(f) As used in this section:
113	113	(1) "Child care provider" means a person operating a child care
114	114	facility as defined in K.S.A. 65-503, and amendments thereto.
115	115	(2) "Intermediary" means a nonprofit organization that distributes
116	116	funds for the purposes of supporting a child care provider.
117	117	(3) "Person" means the same as defined in K.S.A. 65-503, and
118	118	1
119	119	2
120	120	3
121	121	4
122	122	5
123	123	6
124	124	7
125	125	8
126	126	9
127	127	10
128	128	11
129	129	12
130	130	13
131	131	14
132	132	15
133	133	16
134	134	17
135	135	18
136	136	19
137	137	20
138	138	21
139	139	22
140	140	23
141	141	24
142	142	25
143	143	26
144	144	27
145	145	28
146	146	29
147	147	30
148	148	31
149	149	32
150	150	33
151	151	34
152	152	35
153	153	36
154	154	37
155	155	38
156	156	39
157	157	40
158	158	41
159	159	42
160	160	43 HB 2078 3
161	161	amendments thereto.
162	162	(4) "Person related to the taxpayer" means an individual connected to
163	163	the taxpayer by blood, adoption or marriage, or an individual, corporation,
164	164	partnership, limited liability company, trust or association controlled by, or
165	165	under the control of, the taxpayer directly or through an individual,
166	166	corporation, limited liability company, partnership, trust or association
167	167	under the control of the taxpayer.
168	168	Sec. 2. This act shall take effect and be in force from and after its
169	169	publication in the statute book.
170	170	1
171	171	2
172	172	3
173	173	4
174	174	5
175	175	6
176	176	7
177	177	8
178	178	9