Kansas 2023-2024 Regular Session

Kansas Senate Bill SB509

Introduced
2/13/24  
Refer
2/14/24  
Report Pass
3/12/24  

Caption

Establishing the education opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children not enrolled in public school.

Impact

If enacted, SB509 could significantly affect the funding dynamics for education in Kansas. By providing tax credits to families choosing private education over public schooling, the bill may incentivize a shift away from public schools, thereby impacting their funding. Public schools traditionally receive a significant portion of their funding from state appropriations, which could be challenged if a large number of families opt out of the public education system. This change might necessitate adjustments in how educational resources are allocated and how state funding is determined going forward.

Summary

Senate Bill 509, also known as the Education Opportunity Tax Credit bill, introduces a tax credit designed to assist taxpayers with dependent children who are not enrolled in public schools. The bill proposes that starting from the 2024 tax year, eligible taxpayers can claim a credit against their Kansas income tax. The credit amount is based on the state’s BASE aid formula, rewarding higher percentages for children in accredited private schools compared to those in non-accredited institutions.

Contention

The bill has sparked considerable debate regarding educational equality and funding. Critics argue that the tax credit may disproportionately benefit wealthier families who can afford private schooling, thereby diverting essential funds away from public schools and further widening the educational gap. Conversely, supporters contend that the bill fosters parental choice and educational freedom, allowing families to select the best educational setting for their children according to individual needs. The discussion thus encapsulates broader themes of educational access, equity, and the role of state government in funding education.

Companion Bills

No companion bills found.

Previously Filed As

KS SB128

Establishing the ad astra opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children not enrolled in public school.

KS SB75

Establishing the education opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children who are not enrolled in public school.

KS HB2156

Establishing the education opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children who are not enrolled in public school.

KS SB252

Expanding the tax credit for low income students scholarship program act to allow certain high school students and students eligible to be enrolled in certain school districts to be eligible for scholarships, increasing the tax credit for contributions and the aggregate tax credit limit, providing for aggregate tax credit increases under certain conditions and providing for program administration by the state treasurer.

KS S3077

"Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.

KS A613

"Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.

KS A643

"Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.

KS S2437

"Opportunity Scholarship Act"; establishes pilot program in Department of Treasury providing tax credits to taxpayers contributing to scholarships for low-income children.

KS HB2136

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.

KS SB87

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.

Similar Bills

KS SB544

Establishing a Kansas education opportunity scholarship program to replace the Kansas ethnic minority scholarship program.

CA AB1492

Department of Housing and Community Development: high-opportunity areas and sensitive communities.

CA AB1445

Designated qualified opportunity zones: sale or lease of property.

TX SB895

Relating to state interventions and sanctions against public school campuses with unacceptable performance and the establishment of the Texas Opportunity School District.

TX HB1536

Relating to state interventions and sanctions against public school campuses with unacceptable performance and the establishment of the Texas Opportunity School District.

CA SB1435

Opportunity zone funds: reporting.

WV HB209

Establishing alternative educational opportunities for elective course credit

WV SB2009

Establishing alternative educational opportunities for elective course credit