Kansas legislation · 2025-2026 Regular Session
Kansas HB2078: Providing an income tax credit for contributions to a child care provider or intermediary
Status: In committee, April 10, 2026
What the bill says
An act concerning income taxation; relating to credits; providing an income tax credit for contributions to a child care provider or intermediary.
From the introduced text, January 23, 2025:
AN ACT concerning income taxation; relating to credits; providing an income tax credit for contributions to a child care provider or intermediary. Be it enacted by the Legislature of the State of Kansas: Section 1. (a) The provisions of this section shall be known and may be cited as the child care contribution tax credit act. (b) For taxable year 2026, and all tax years thereafter, there shall be allowed a credit against the tax liability imposed under the Kansas income tax act for the tax year that a verified contribution was made in an amount equal to 75% of the verified contributions to a child care provider or intermediary. The amount of such credit awarded under this section for each taxpayer shall not exceed $200,000 per tax year. In no event shall the total amount of credits allowed under this section exceed $20,000,000 for each tax year. Any unused credit amounts may be carried forward for up to six taxable years immediately following the taxable year for which the credits were allowed. (c) (1) The child care provider or intermediary shall apply to the department of revenue to participate in the program established in this section using a form prescribed by the department. The department shall determine eligibility. Only contributions to a child care provider and intermediary that have …
Sponsors
- Dan Hawkins (R) · primary sponsor
- Chris Croft (R)
- Brandon Woodard (D)
Latest actions
- : Died in Committee
- : Introduced
- : Referred to House Committee on Taxation
- : Introduced
Subjects: Taxation
Common questions
- What is HB2078?
- HB2078 is a bill in the Kansas Legislature (2025-2026 Regular Session): Providing an income tax credit for contributions to a child care provider or intermediary.
- What does HB2078 do?
- In its own words: An act concerning income taxation; relating to credits; providing an income tax credit for contributions to a child care provider or intermediary.
- What is the status of HB2078?
- In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).
- Who sponsored HB2078?
- Dan Hawkins (R), with 2 co-sponsors.
- Where is the official record for HB2078?
- On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/hb2078/
Source: official Kansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.