Providing an income tax credit for contributions to a child care provider or intermediary.

HB 2078 creates a 75% income tax credit for Kansas taxpayers who contribute to eligible child care providers or nonprofit intermediaries, with a maximum credit of $200,000 per taxpayer annually. Contributions must be verified by the state, used exclusively for child care purposes (like facility upgrades, staff training, or quality improvements for children under 12), and cannot be for direct child care services or benefit the taxpayer financially. The total credit pool is capped at $20 million yearly, and providers must issue a verification form within 60 days to claim the credit. Taxpayers cannot claim credits for contributions made to providers where they or family members have financial control.