Kansas SB521 provides income tax credits for employers' child care expenses and contributions to expand child care availability.

Kansas SB521 amends the state's income tax law to offer credits for employers who pay for child care services for their employees or contribute to expanding child care options. Employers can claim credits for expenses related to child care services, establishing child care facilities, compensating child care staff, and providing tuition assistance. The credits are limited to specific percentages of the total expenditures and have annual caps. The bill also repeals the existing section related to child day care services assistance tax credit and sets the effective date for January 1, 2027.

Kansas SB521 provides income tax credits for employers' child care expenses and contributions to expand child care availability.

Kansas SB521 amends the state's income tax law to offer credits for employers who pay for child care services for their employees or contribute to expanding child care options. Employers can claim credits for expenses related to child care services, establishing child care facilities, compensating child care staff, and providing tuition assistance. The credits are limited to specific percentages of the total expenditures and have annual caps. The bill also repeals the existing section related to child day care services assistance tax credit and sets the effective date for January 1, 2027.