SB 521 Kansas Senate · 2025-2026 Regular Session

Providing for income tax credits for payment of employee's child care related expenses and certain employer contributions to expand community child care availability.

SB 521 creates tax credits for Kansas businesses that provide or support child care for their employees. Businesses can claim credits of 30-75% of expenses for paying for employee child care, establishing on-site facilities (50% in the first year), collaborating with other employers, or contributing to third parties improving child care access (50-75% depending on whether they serve families using subsidies). Credits are capped at $100,000 annually per business and require licensed child care providers. The bill, effective January 2027, repeals the previous tax credit provision and limits total annual credits to $3 million statewide.

Bill status died 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Governor

Introduced Feb 27, 2026 Last action Apr 10, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

As Amended by Senate Committee on Assessment and Taxation → {As Amended by Senate Committee of the Whole} · 5 edits

MODERATE

The bill was amended by the Senate Committee of the Whole to expand the scope of child care tax credits, increase funding limits, and clarify eligibility for contributions to community child care programs. The changes aim to provide greater financial incentives for employers to support child care options and expand access for families receiving subsidies.

Scope change

The bill's scope expanded to include contributions to third parties that improve community child care availability, in addition to direct employer expenses for child care services.

SCOPE

Added a new subsection allowing tax credits for employers who financially contribute to third parties that expand community child care availability.

FISCAL

Increased the maximum credit limit for general child care expenses from $30,000 to $100,000 and for facility establishment from $45,000 to $45,000 (clarified limits).

Increased the aggregate state funding cap for the credit program from $3,000,000 to $10,000,000.

ELIGIBILITY

Added specific eligibility criteria for third-party contributions, distinguishing between recipients that serve families with child care subsidies (75% credit) and those that do not (50% credit).

REQUIREMENT

Added new requirements for third-party programs to include support for licensing, purchase of learning materials, staff professional development, and tuition assistance for families in need.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 23, 2026

Committee

Referred to House Committee on Taxation

lower

Mar 23, 2026

Introduced

Received and Introduced

lower

Mar 19, 2026

Upper · Passed

Emergency Final Action - Passed as amended; Yea 34, Nay 6

upper

Mar 19, 2026

Upper · Passed

Committee of the Whole - Be passed as further amended

upper

Mar 19, 2026

Upper · Passed

Committee of the Whole - Amendment by Sen. Chase Blasi was adopted

upper

Mar 19, 2026

Upper · Passed

Committee of the Whole - Motion to Amend - Offered by Sen. Chase Blasi

upper

Mar 19, 2026

Upper · Passed

Committee of the Whole - Committee Report be adopted

upper

Mar 16, 2026

Upper · Passed

Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation

upper

Mar 2, 2026

Committee

Referred to Senate Committee on Assessment and Taxation

upper

Feb 27, 2026

Introduced

upper

0 primary · 0 co-sponsors

What changed between versions

How they voted

Actions timeline

Sponsors