Kansas 2025-2026 Regular Session

Kansas House Bill HB2156

Introduced
1/29/25  

Caption

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.

Impact

The impact of HB2156 is expected to be significant on state tax revenues and educational funding frameworks. By allowing for substantial tax credits, the bill may encourage higher enrollment in private schools, potentially shifting resources away from public schools. As the funding for the credits could reduce available tax revenues, discussions surrounding equitable educational funding could arise, with concerns over whether public school systems might suffer from reduced funding as a result. Additionally, the eligibility requirements, such as requiring valid Social Security numbers for dependents, aim to ensure compliance and reduce potential fraud related to the tax credits.

Summary

House Bill 2156 introduces an education opportunity tax credit designed to assist taxpayers with dependent children who are not enrolled in public schools. For tax year 2025 and beyond, eligible taxpayers can claim a credit of up to $8,000 for each dependent child enrolled full-time in an accredited private school, or $4,000 for those in nonaccredited schools. The overall limit on credits for the program is set at $125 million for the initial year, with the potential for increases in following years based on demand. The bill aims to provide financial relief to families who opt for private education for their children, thereby promoting school choice.

Contention

Notable points of contention surrounding HB2156 include criticism from proponents of public school funding, who argue that the bill could exacerbate inequalities in the education system. Critics claim it prioritizes funding for private education at the expense of public schools. Furthermore, there is concern regarding the prioritization of limited tax credits, which may favor those who have previously benefited from such programs, potentially sidelining first-time applicants. The acknowledgment that individuals who receive scholarships under existing programs are ineligible for these credits adds to the complexity and debate surrounding educational funding policies in the state.

Companion Bills

No companion bills found.

Previously Filed As

KS SB509

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

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 HB2048

Providing additional student eligibility under the tax credit for low income students scholarship program and increasing the amount of the tax credit for contributions made pursuant to such program.

KS SB81

Providing a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.

KS HB2730

Expanding the tax credit for low income students scholarship program act to allow students enrolled in underperforming school districts to be eligible for a scholarship.

KS HB2748

Establishing the personal hygiene fund and program within the Kansas department of children and families and providing an individual income tax credit for taxpayer contributions to the personal hygiene fund.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SB83

House Substitute for SB 83 by Committee on K-12 Education Budget - Making appropriations for the state department of education for FY 2024, establishing the sunflower education equity act to provide education savings accounts for qualified students, requiring school districts to provide a salary increase to all licensed teachers and defining enrollment of small school districts as the highest enrollment from the preceding four years under the Kansas school equity and enhancement act.

KS SB147

Increasing the income tax credit amount for adoption expenses and making the credit refundable and increasing the income tax credit amount for household and dependent care expenses.

KS HB2764

Establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities and establishing a child tax credit, increasing the tax credit amount for adoption expenses and making the credit refundable and providing a sales tax exemption for pregnancy resource centers and residential maternity facilities.

Similar Bills

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 SB126

Providing an individual income tax credit for certain residential solar and wind energy property expenditures, a subtraction modification to permit the carryforward of certain net operating losses for individuals and a subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.

KS SB81

Providing a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.

KS SB33

Exempting all social security benefits from Kansas income tax, providing income tax subtraction modifications for retirement plan amounts, federal work opportunity tax credit and employee retention credit disallowances and the carryforward of certain net operating losses, increasing the Kansas standard deduction by a cost-of-living adjustment and excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased homestead property tax refund claims.

KS SB206

Enacting the medical autonomy/accessibility and truth act to remove certain provisions regarding abortion from the no taxpayer funding for abortion act, the woman's-right-to-know act and the pain-capable unborn child act to allow for insurance coverage for abortions, provide tax benefits for abortion-related services and remove inaccurate statements regarding the risks of abortion.

KS SB277

Exempting certain qualified tips from state income tax.

KS SB306

Including losses from investments in technology-enabled fiduciary financial institutions in Kansas adjusted gross income for income tax purposes.

KS SB110

Exempting all social security benefits from Kansas income tax.