Kansas legislation · 2025-2026 Regular Session
Kansas SB361: Electing to participate in the federal tax credit for individual contributions to scholarship granting organizations
Status: Chaptered, April 9, 2026
What the bill says
An act concerning education; relating to federal tax credits for contributions to scholarship granting organizations; electing to participate in the federal tax credit for individual contributions to scholarship granting organizations.
From the enrolled text, April 9, 2026:
AN ACT concerning education; relating to federal tax credits for contributions to scholarship granting organizations; electing to participate in the federal tax credit for individual contributions to scholarship granting organizations. Section 1. The state of Kansas hereby elects to participate in the federal tax credit for contributions of individuals to scholarship granting organizations pursuant to section 25F of the federal internal revenue code of 1986, as amended, for all taxable years beginning after December 31, 2026. On behalf of the state of Kansas and in accordance with section 25F of the federal internal revenue code of 1986, as amended, the state treasurer shall annually provide to the secretary of the treasury or the secretary's delegate any required information, including, but not limited to, a list of the scholarship granting organizations that meet the requirements described in section 25F of the federal internal revenue code of 1986, as amended, and are located in the state of Kansas. No state department, division or any other agency shall promulgate any rules and regulations that are more stringent than the applicable federal law or rules and regulations in implementing this section. Sec. 2. This act shall take effect and be in force from and after its publication in the statute book. I hereby certify that the above BILL originated in the SENATE, and passed …
Sponsors
- Senate Committee on Education (I) · primary sponsor
Latest actions
- : Motion to override veto prevailed; Yea 85, Nay 38, Absent 2
- : Motion to override veto prevailed; Yea 29, Nay 10, Absent 1
- : Vetoed by Governor; Returned to Senate on Wednesday, April 8, 2026
- : Enrolled and presented to Governor on Monday, March 30, 2026
- : Conference Committee Report was adopted; Yea 29, Nay 10, Absent 1
- : Conference Committee Report was adopted; Yea 87, Nay 37, Absent 1
- : Conference committee report now available
- : Conference Committee Report agree to disagree adopted; Sen. Renee Erickson , Sen. Adam Thomas and Sen. Dinah Sykes appointed as second conferees
- : Conference Committee Report agree to disagree adopted; Rep. Susan Estes , Rep. Kyle McNorton and Rep. Jerry Stogsdill appointed as second conferees
- : Motion to accede adopted; Representative Estes , Representative McNorton and Representative Stogsdill appointed as conferees
Votes
- Override (April 9, 2026): 29 yea, 10 nay, passed
- Motion to override veto prevailed (April 9, 2026): 85 yea, 38 nay, passed
- Conference Committee Report was adopted (March 27, 2026): 87 yea, 37 nay, passed
- Adopt CCR (March 27, 2026): 29 yea, 10 nay, passed
- Final Action - Passed as amended (March 17, 2026): 114 yea, 9 nay, passed
- Emergency Final Action (March 5, 2026): 38 yea, 0 nay, passed
Subjects: Schools
Common questions
- What is SB361?
- SB361 is a bill in the Kansas Legislature (2025-2026 Regular Session): Electing to participate in the federal tax credit for individual contributions to scholarship granting organizations.
- What does SB361 do?
- In its own words: An act concerning education; relating to federal tax credits for contributions to scholarship granting organizations; electing to participate in the federal tax credit for individual contributions to scholarship granting organizations.
- What is the status of SB361?
- Chaptered as of April 9, 2026. Latest action: Motion to override veto prevailed; Yea 85, Nay 38, Absent 2 (April 9, 2026).
- Who sponsored SB361?
- Senate Committee on Education (I).
- Where is the official record for SB361?
- On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/sb361/
Source: official Kansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.