Notice Number:17-08
Tax Type:Individual Income Tax
Brief Description:Notice 17-08 Credit for low income Students Scholarship
Keywords:Notice 17-08 Credit for low income Students Scholarship
Effective Date:07/01/2017
Approval Date:07/01/2017


Tax Policy Group
915 SW Harrison St
Topeka KS 66612-1588
Phone: 785-296-3081
FAX: 785-296-7928
Samuel M. Williams, Secretary
Department of Revenue
Sam Brownback, Governor

Notice 17-08

Tax Credit For Low Income Students Scholarship
(July 1, 2017)

During the 2017 Legislative Session Senate Bill 19 was enacted. The Bill amends the tax credit that is available for certain contributions to a scholarship granting organization which provides eligible students with scholarships to pay all or a portion of the tuition to attend a qualified school in Kansas. Please see Notice 14-14 for additional information regarding this program and credit.

Section 96 of the Bill amends K.S.A. 72-99a02 to change the definition of an “eligible student”, effective July 1, 2018. As amended, subsection (d) provides:
As noted in the new language, Section 4 of the Bill defines the term “at-risk student”. It provides
Section 96 also amends K.S.A. 72-99a02 to change the definitions of “public school” and “qualified school”. As amended, subsections (g) and (h) provide:
The scholarship program is financed through a tax credit in an amount equal to 70% of the amount contributed for scholarships. Under prior law, the credit could be claimed against corporate income, premium (insurance companies) or privilege (financial institutions) tax liability. Effective for tax years commencing after December 31, 2016, the credit is also available to individual income taxpayers. Contributions from individual income taxpayers can begin on July 1, 2017. Also effective for tax years commencing after December 31, 2016, the total amount of contributions for any taxpayer cannot exceed $500,000 for any tax year. The new language, which amends K.S.A. 2016 Supp. 72-99a07(a) provides:

Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, If you have questions about this Notice, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614

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Date Composed: 06/29/2017 Date Modified: 06/29/2017