Electing to participate in the federal tax credit for individual contributions to scholarship granting organizations.
What changed between versions
All provisions regarding foreign exchange student enrollment, open-seat lotteries, capacity determinations, and priority rules for siblings and military students were deleted.
New text was added to elect Kansas's participation in the federal tax credit for contributions to scholarship granting organizations under Section 25F of the Internal Revenue Code.
A new requirement was added for the state treasurer to annually provide a list of eligible scholarship granting organizations to the U.S. Secretary of the Treasury.
A restriction was added prohibiting state agencies from creating rules more stringent than federal law regarding the implementation of this tax credit participation.
The effective date for the new tax credit participation was set for taxable years beginning after December 31, 2026.