SB 87 — 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.

AsAmended by House Committee {As Amended by Senate Committee of the Whole} As Amended by Senate Committee Session of 2025 SENATE BILLNo.

and (ii) (a)(B) (i) was enrolled in any of the grades kindergarten or any of the grades one through eight in any public school in the previous school yearSB in87—Am. which an educational scholarship is first sought for the child;

orby (b)(ii) isHC eligible2 toyear be enrolled in anywhich publican schooleducational inscholarship theis schoolfirst yearsought SBfor 87—Am.the child;

byor SCW(b)(ii) is 2eligible to be enrolled in any public school in the school year in which an educational scholarship is first sought for the child and the child is seven years of age or under;

75-4364, and amendments thereto:

(A) (i) Is on active duty with any branch of the armed forces of the United States;

(ii) sustained a service-connected injury or disability as described in K.S.A.

75-4364, and amendments thereto;

or (iii) died while serving in military service;

or (B) (i) was injured or disabled while performing duties as a public safety officer;

or (ii) died as a result of injury sustained while performing duties as a public safety officer.

(e) "Injury" and "disability" mean the same as defined in K.S.A.

(e) "Parent"(f) "Parent" includes a guardian, custodian or other person with authority to act on behalf of the child.

(f) "Program"(f)(g) "Program" means the tax credit for low income students scholarship program established in K.S.A.

(g) "Public(g)(h) "Public school"safety officer" means anya schoollaw operatedenforcement byofficer, afirefighter unifiedor schoolemergency districtmedical underservice theprovider lawsas ofsuch thisterms state.are defined in K.S.A.

(h) "Qualified75-4364, school"and meansamendments anythereto. nonpublic school that:

(i) "Public school" means any school operated by a unified school district under the laws of this state.

(h)(j) "Qualified school" means any nonpublic school that:

and (4) compliesSB with87—Am. the requirements of the program.

(i) "Scholarshipby grantingHC organization"3 means(4) complies an organization that complies with the requirements of thisthe programprogram. and provides educational scholarships to eligible students or to qualified schools in which parents have enrolled eligible students.

(j) "School(i)(k) "Scholarship district"granting ororganization" "district" means anyan unifiedorganization schoolthat districtcomplies organizedwith the requirements of this program and operatingprovides undereducational thescholarships lawsto ofeligible thisstudents state.or to qualified schools in which parents have enrolled eligible students.

(k) "School(j)(l) "School year"district" or "district" means theany sameunified asschool defineddistrict inorganized K.S.A.and operating under the laws of this state.

(k)(m) "School year" means the same as defined in K.S.A.

(l) "Secretary"(l)(n) "Secretary" means the secretary of revenue.

(m) "State(m)(o) "State board" means the state board of education.

(b) Each scholarship granting organization shall issue a receipt, in a SBform 87—Am.prescribed by the secretary, to each contributing taxpayer indicating the value of the contribution received.

by SCW 3 form prescribed by the secretary, to each contributing taxpayer indicating the value of the contribution received.

(a) (1) There shall be allowed a credit against the corporate income tax liability imposed upon a taxpayer pursuant to the Kansas income tax act, the privilege tax liability imposed upon a taxpayer pursuant to the privilege tax imposed upon any national banking association,SB state87—Am. bank, trust company or savings and loan association pursuant to article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, and the premium tax liability imposed upon a taxpayer pursuant to the premiums tax and privilege fees imposed upon an insurance company pursuant to K.S.A.

by HC 4 association, state bank, trust company or savings and loan association pursuant to article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, and the premium tax liability imposed upon a taxpayer pursuant to the premiums tax and privilege fees imposed upon an insurance company pursuant to K.S.A.

(2) There shall be allowed a credit against the tax liability imposed upon a taxpayer pursuant to the Kansas income tax act, the privilege tax liability imposed upon a taxpayer pursuant to the privilege tax imposed upon any national banking association, state bank, trust company or savings and loan association pursuant to article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, and the premium tax liability imposed upon a taxpayer pursuant to the premiums tax and SBprivilege 87—Am.fees imposed upon an insurance company pursuant to K.S.A.

by SCW 4 privilege fees imposed upon an insurance company pursuant to K.S.A.

If the secretary determines that the total amount of credits claimed exceeds 75% of the aggregate credit limit, suchSB aggregate87—Am. credit limit shall be increased by 25% for the succeeding tax year, except that in no event shall such aggregate credit limit exceed $20,000,000 $25,000,000.

by HC 5 such aggregate credit limit shall be increased by 25% for the succeeding tax year, except that in no event shall such aggregate credit limit exceed $20,000,000 $25,000,000.

(e) The secretary shall adopt rules and regulations regarding filing of documents that support the amount of credit claimed pursuant to this SBsection. 87—Am.

by SCW 5 section.