SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE BILL NO. 128
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 128, as amended, would create the Ad Astra
Opportunity Tax Credit, providing an income tax credit for
certain Kansas residents with children enrolled in an
accredited nonpublic school or a nonaccredited private
elementary or secondary school registered with the
Department of Education (nonpublic schools).
The credit amount would be equal to 95 percent of the
amount of BASE aid provided by the Kansas School Equity
and Enhancement Act for the school year in effect on January
1 of the tax year for which the credit is being earned.
The credit would be awarded for each dependent child
of the taxpayer if the child is enrolled in kindergarten or
grades 1 through 12 at a nonpublic school during the tax year
for which the credit is being claimed, was not included in the
enrollment of a public school district as determined on
September 20 during the tax year and, for students enrolled
in grades 1 through 12, was enrolled in a public school
operated by a public school district during the tax year
immediately preceding the first tax year for which the tax
credit was claimed.
Taxpayers would not be permitted to claim the credit for
a child who participated in a state program enacted by the
Kansas Legislature effective on or after April 1, 2023, that
provides a scholarship or savings account for the child if any
money was transferred to the scholarship or savings account
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
at any time during the tax year by the State Treasurer for use
for qualified education expenses.
The bill would authorize the Department of Revenue to
consult with the State Department of Education regarding the
enrollment status for any child for which a credit is sought.
Taxpayers seeking to claim the credit would acknowledge by
seeking the credit that the Department of Revenue is
permitted such consultation. Taxpayers seeking to receive the
credit may be required to provide documentation of various
educational expenses.
The credit would be non-refundable, but could be carried
forward indefinitely until the amount of the credit has been
deducted from the taxpayer’s tax liability. Taxpayers receiving
the credit would be required to provide a valid Social Security
number for each child for which the taxpayer is claiming the
credit.
Taxpayers filing a false claim for the credit would be
subject to civil penalties.
The Department of Revenue would be required to
submit a report to the Legislature by January 15 of each year
of the total amount of credits claimed and any information on
fraudulent claims for the credit.

Background
The bill was introduced by Senators Straub, Peck,
Steffen, and Thompson.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing on the bill, proponent
testimony was provided by Senators Straub, Steffen, and
Peck, Representative Jacobs, a representative of Central
Christian School, and several private citizens. The

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proponents generally stated that it is parents’ responsibility to
educate their children, that children learn differently and need
to be taught differently whether through private schools or
home schools, and the bill would assist parents financially do
so.
Written-only proponent testimony was provided by a
representative of Elyria Christian School and several private
citizens.
Opponent testimony was provided by representatives of
the Kansas State Board of Education, Kansas Association of
School Boards, and Kansas Parent Teacher Association, and
by several private citizens. The opponents generally stated
opposition to public funding being spent on private education
without sufficient oversight and reporting of educational
outcomes and that funding should be provided to eliminate
the $160 million shortfall in special education state aid.
Written-only opponent testimony was provided by
representatives of Game On for Kansas Schools, Kansas
Association of Special Education Administrators, Kansas
National Education Association, and Stand Up Blue Valley,
and by several private citizens.
Neutral testimony was provided by a representative of
the Christian Home Education Coalition of Kansas. Written-
only neutral testimony was provided by representatives of
Americans for Prosperity-Kansas and Kansas Home
Educators.
The Senate Committee amended the bill to:
● Replace the refundability of the tax credit with a
provision permitting unused amounts to be carried
forward;
● Provide for taxpayers seeking the credit to be
required to provide educational expense
documentation;
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 ● Reduce the credit amount to 95 percent of BASE
aid;
● Require students other than kindergarteners to
have been enrolled in a public school prior to the
first year for which the credit is claimed;
● Exclude students receiving scholarship or savings
accounts under state programs enacted and
effective on or after April 1, 2023, from being
eligible students for purposes of the credit; and
● Make a technical change.
Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue indicates enactment of the bill would reduce state
receipts by $128.2 million in FY 2024, $135.0 million in FY
2025, and $143.4 million in FY 2026.
The State Department of Education indicates the bill
would require 0.5 additional FTE and additional expenditures
of $38,750 to verify eligibility and enrollment status.
The Department of Administration indicates the bill has
the potential to increase the amount collected by the state
debt setoff program by an indeterminate amount.
A revised fiscal note for the amended bill was not
immediately available. Any fiscal effect associated with
enactment of the bill is not reflected in The FY 2024
Governor’s Budget Report.
Taxation; income tax; tax credit; education expenses; Ad Astra Opportunity Tax
Credit; accredited nonpublic school; nonaccredited private school


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