Kansas2026Passed Legislature

HB2078

Child Care Contribution Tax Credit Act

Last scannedAug 24, 2026, 9:52 AM

In one sentence

This bill creates a tax credit for Kansas taxpayers who make verified contributions to eligible child care providers or nonprofit intermediaries.

Allows taxpayers to claim a credit equal to 75% of their verified contributions starting in the 2026 tax year.
Sets a maximum credit limit of $200,000 per taxpayer and $20 million total for all credits in one tax year.
Requires providers or intermediaries to apply to the Department of Revenue and enter an agreement before accepting donations that qualify for this credit.
Mandates that donors receive a verification form within 60 days after giving money, which includes details about the contribution and provider.
Permits taxpayers to carry forward any unused credit amount for up to six years if it is not used in the current year.

Kansas income tax filers who donate money to eligible child care providers or intermediaries
Child care facilities operating under state law that wish to receive donations and participate in the program
Nonprofit organizations acting as intermediaries to distribute funds to child care providers

Contributions cannot be made to providers where the donor or their related persons have a direct financial interest.
Money given in exchange for specific child care services does not qualify unless an employer buys care for its employees' children.
Intermediaries must distribute contributions and any income from them within two years of receipt.

Plain language

Intermediary: A nonprofit organization that distributes funds for the purpose of supporting a child care provider.
Child Care Provider: A person operating a child care facility as defined by state law (K.S.A. 65-503).

Official record

Validated

Providing an income tax credit for contributions to a child care provider or intermediary.

Official activity