Bill
HB 2078
Kansas HB 2078 establishes a 75% tax credit for private contributions to child care providers and intermediaries, with up to $20 million/year cap and $200k per payer.
Note on sources and scope
- The materials you provided include multiple distinct bills labeled “HB 2078” from different states and containing different subject matter (Kansas: a child care tax credit; Arizona: student assessments/charter school changes; Illinois: a technical change). None of the included texts match the supplied short title “Changes provisions governing school superintendent salaries.” Below is a focused, objective summary of the clearest legislative text and fiscal note in the packet — the Kansas “Child Care Contribution Tax Credit Act” (Kansas introduced version and fiscal note) — followed by brief mention of the other disparate items found in the packet.
Summary — Kansas HB 2078: Child Care Contribution Tax Credit Act
Purpose and intent
- Establish a state income tax credit to encourage private contributions to child care providers and intermediary organizations that support child care, with the stated goal of promoting/improving child care capacity and quality for children age 12 and under.
Key provisions
- Tax credit amount: 75% of a verified contribution to an eligible child care provider or intermediary for taxable years beginning in 2026 and after.
- Annual caps: total credits statewide limited to $20,000,000 per tax year; per-taxpayer cap of $200,000 per tax year.
- Carryforward: unused credits may be carried forward up to six taxable years.
- Eligibility and enrollment: child care providers and intermediaries must apply to and enter into an agreement with the Kansas Department of Revenue (KDOR) to participate. KDOR determines eligibility.
- Contribution verification: providers/intermediaries must file a contribution verification with KDOR and give a copy to the taxpayer within 60 days of receipt; verification must include identifying info, credit amount sought, attestation on use/distribution of funds.
- Eligible uses: contributions must be used to promote child care for children 12 and under — e.g., facilities, equipment, staff salaries, training, quality improvements. Intermediaries must distribute funds in full to providers within two years.
- Restrictions/conflicts: contributions are ineligible if the taxpayer (or related person) has a direct financial interest in the recipient; intermediary distributions may not be designated for providers in which the contributor has interest. Contributions paid in exchange for care are ineligible (except employer-purchased child care for employees’ children).
- Enforcement/repayment: providers/intermediaries using funds for ineligible purposes must repay an amount equal to the value of the tax credit. An intermediary that issues verification but later misuses funds becomes permanently ineligible to claim/redeem credits.
Fiscal and administrative impact (KDOR fiscal note)
- Estimated revenue loss: $20.0 million reduction to the State General Fund beginning FY 2027 and in each future fiscal year (KDOR assumes full utilization of the $20M annual cap).
- Implementation costs: one-time State General Fund cost of $139,600 in FY 2026 to modify KDOR automated tax systems and implement the program (work to be done by existing staff; contractor costs possible if combined workload exceeds resources).
- Not reflected in the FY 2026 Governor’s Budget Report.
Who is affected
- Taxpayers making qualified contributions (individuals/corporations) — can receive a nonrefundable credit up to $200,000 per year.
- Child care providers and intermediary nonprofits that enroll with KDOR — potential new revenue source but subject to use rules and reporting.
- State budget — reduced general fund revenues by up to $20M/year under full utilization.
Other items in the packet (brief)
- Arizona HB 2078 (prefiled Jan 9, 2025) — extensive amendments to Arizona statutes concerning student assessments and charter school provisions (not related to Kansas tax credit).
- Illinois HB 2078 (introduced Feb 4, 2025) — a small technical change to the Technology Advancement and Development Act.
- Legislative action dates in the packet appear to relate to other bills and/or different states and do not align consistently with the Kansas text above.
If you want, I can:
- Produce a clean one-page handout just for the Kansas tax-credit bill;
- Extract and summarize the Arizona charter/assessment bill as a separate document;
- Investigate and reconcile which “HB 2078” (state and subject) you intended.
Compiled from official sources — confirm details with the bill’s official record.
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