Extending the tax credit for certain contributions to community colleges and technical colleges for capital improvements, deferred maintenance or the purchase of technology or equipment.

HB 2645 extends a 60% tax credit for Kansas businesses and individuals who donate to community colleges or technical colleges for capital improvements, deferred maintenance, or technology/equipment purchases. The credit applies to contributions made between 2022 and 2031, allowing donors to reduce their state income tax liability by up to 60% of qualifying donations. Funds must be deposited into designated capital outlay or maintenance funds at the institutions, with strict rules ensuring they support specific infrastructure needs rather than new construction. This policy directly affects taxpayers who make eligible contributions to participating Kansas community colleges and technical colleges.