Establishing the education opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children who are not enrolled in public school.

HB 2156 creates an income tax credit for Kansas taxpayers with dependent children not enrolled in public school. It provides $8,000 per child for enrollment in accredited private schools (or working toward accreditation) and $4,000 for nonaccredited private schools. The credit is capped at $125 million for 2025, with annual adjustments based on prior-year usage, and prioritizes previous recipients if demand exceeds funding. Taxpayers must provide children's Social Security numbers, cannot claim the credit if children receive low-income scholarships, and may receive refunds for excess credit over tax liability.