Expanding student eligibility under the tax credit for low income students scholarship program, increasing the amount of the tax credit for contributions made pursuant to such program and providing for aggregate tax credit limit increases under certain conditions.

SB 87 expands Kansas' tax credit program for low-income student scholarships by removing the requirement that students must have previously attended a public school. It increases the tax credit rate for donors from 70% to 75% for tax years starting in 2023, while maintaining an annual scholarship cap of $8,000 per student. The bill directly affects low-income students (including those in foster care, military families, or with parents in emergency services) and scholarship organizations by broadening eligibility and making contributions more valuable for donors. Key mechanisms include eliminating prior public school enrollment as a requirement and raising the credit rate to encourage greater private funding for educational scholarships.