Kansas SB 252: Providing for exemptions from property tax and sales tax for certain businesses competing against governmental entities.

Bill Text

Session of 2025
SENATE BILL No. 252
By Committee on Assessment and Taxation
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AN ACT concerning education; relating to the low income students
scholarship program act; expanding eligibility for scholarships to
certain high school students and students eligible to be enrolled in
certain school districts; increasing the tax credit for contributions made
pursuant to such act and the aggregate tax credit limit; providing for
aggregate tax credit limit increases under certain conditions; providing
for program administration by the state treasurer; amending K.S.A. 72-
4351, 72-4353, 72-4355 and 72-4356 and K.S.A. 2024 Supp. 72-4352,
72-4354 and 72-4357 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 72-4351 is hereby amended to read as follows: 72-
4351. The provisions of K.S.A. 72-4351 through 72-4357, and
amendments thereto, shall be known and may be cited as the tax credit for
low income Kansas K-12 students scholarship program act.
Sec. 2. K.S.A. 2024 Supp. 72-4352 is hereby amended to read as
follows: 72-4352. As used in the tax credit for low income Kansas K-12
students scholarship program act:
(a) "Contributions" means monetary gifts or donations and in-kind
contributions, gifts or donations that have an established market value.
(b) "Department" means the Kansas department of revenue.
(c) "Educational scholarship" means an amount not to exceed $8,000
per school year provided to an eligible student, or to a qualified school
with respect to an eligible student, to cover all or a portion of the costs of
education including tuition, fees and expenses of a qualified school and, if
applicable, the costs of transportation to a qualified school if provided by
such qualified school.
(d) "Eligible student" means a child who:
(1) Resides in Kansas; and
(2) (A) (i) Has an annual family income that is less than or equal to
250% of the federal poverty guidelines as determined annually in the
federal register by the United States department of health and human
services under 42 U.S.C. § 9902(2); and
(ii) (a) was enrolled in kindergarten or any of the grades one through
eight 11 in any public school in the previous school year in which an
educational scholarship is first sought for the child; or
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SB 252 2
(b) is eligible to be enrolled in any public school in the school year in
which an educational scholarship is first sought for the child and the child
is seven years of age or under; or
(B) (i) is eligible to be enrolled in a public school in the school year
in which an educational scholarship is first sought for the child; and
(ii) such public school is operated by a school district that for the
immediately preceding school year had less than 50% of the students
enrolled in such district who were administered the statewide assessments
in mathematics, English language arts and science achieve a score in such
assessments that was in either of the two highest achievement levels as
established by the state board of education for the 2024-2025 school year,
except that in the event the state board of education alters or changes the
scoring method or achievement levels in any way from the methods or
parameters used for the 2024-2025 school year, the provisions of this
clause shall expire and no longer be required for the eligibility of a child
under subparagraph (B); or
(C) has received an educational scholarship under the program and
has not graduated from high school or reached the age of 21 years.
(e) "Parent" includes a guardian, custodian or other person with
authority to act on behalf of the child.
(f) "Program" means the tax credit for low income Kansas K-12
students scholarship program established in K.S.A. 72-4351 through 72-
4357, and amendments thereto.
(g) "Public school" means any school operated by a unified school
district under the laws of this state.
(h) "Qualified school" means any nonpublic school that:
(1) Provides education to elementary or secondary students;
(2) is accredited by the state board or a national or regional
accrediting agency that is recognized by the state board for the purpose of
satisfying the teaching performance assessment for professional licensure
or is working in good faith toward such accreditation;
(3) has notified the state board and state treasurer of its intention to
participate in the program; and
(4) complies with the requirements of the program.
(i) "Scholarship granting organization" means an organization that
complies with the requirements of this program and provides educational
scholarships to eligible students or to qualified schools in which parents
have enrolled eligible students.
(j) "School district" or "district" means any unified school district
organized and operating under the laws of this state.
(k) "School year" means the same as in K.S.A. 72-5132, and
amendments thereto.
(l) "Secretary" means the