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Read. Follow. Verify.Kansas SB 521 expands income tax credits for employer-provided child care expenses and community child care contributions
Last action · April 10, 2026: Died in House Committee
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What This Bill Proposed
Kansas SB 521 expands state income and privilege tax credits for businesses that pay for employee child care expenses, establish on-site child care facilities, or contribute to third-party community child care providers. Effective January 1, 2027, the measure increases tax credit caps to $100,000 for certain taxpayer expenses and sets an aggregate annual statewide cap of $3,000,000 for all credits claimed.
Kansas businesses funding employee child care or community child care infrastructure can claim higher tax offsets against state liabilities, subject to a statewide fiscal ceiling of $3 million per year.
- Kansas State tax law historically provides targeted credits under K.S.A. 79-32,190 to encourage businesses to assist employees with child care needs. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Kansas taxpayers
Taxpayers who provide child care benefits or contribute to community child care providers become eligible for increased income and privilege tax credits.
Child care providers
Child care providers receive employer contributions and tuition assistance, provided they maintain proper licensing under Kansas law and meet subsidy acceptance criteria.
Employees with dependent children
Employees experience expanded access to employer-provided child care assistance, programs, tuition assistance, and referral services.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies to receive the child care tax credits under SB 521?
What is the maximum limit for tax credits a taxpayer can claim in a single taxable year?
Can unused tax credits be refunded if they exceed the taxpayer's liability?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
14 actions- Apr 10, 2026HouseDied in House Committee
- Mar 23, 2026HouseIntroducedReceived and Introduced
- Mar 23, 2026HouseCommitteeReferred to House Committee on Taxation
- Mar 19, 2026SenateCommittee of the Whole - Now working on
- Mar 19, 2026SenateFloorCommittee of the Whole - Committee Report be adopted
- Mar 19, 2026SenateCommittee of the Whole - Motion to Amend - Offered by
Show 8 earlier actions
- Mar 19, 2026SenateFloorCommittee of the Whole - Amendment by was adopted
- Mar 19, 2026SenateFloorCommittee of the Whole - Be passed as further amended
- Mar 19, 2026Senatefa_fabc_912
- Mar 19, 2026SenateFloorEmergency Final Action - Passed as amended
- Mar 16, 2026SenateFloorCommittee Report recommending bill be passed as amended by
- Mar 9, 2026SenateHearing: Monday, March 9, 2026, 9:30 AM — Room 548-S
- Mar 2, 2026SenateCommitteeReferred to Senate Committee on Assessment and Taxation
- Feb 27, 2026SenateIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Expansion of Child Care Tax Credit Caps
The legislation raises existing credit maximums from $30,000 to $100,000 for qualifying taxpayer expenses.
Connected Entities
Sources
www.kslegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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