This bill establishes a refundable income tax credit for tuition payments and fees made to eligible postsecondary educational institutions in Kansas, effective for taxable years starting after December 31, 2025. Qualified taxpayers, defined as Kansas residents who have paid tuition and fees for their own education or for a child or step-child, can receive a credit of up to $300 against their Kansas income tax liability. If the credit exceeds the taxpayer's tax liability, the excess amount will be refunded.

The bill specifies that "eligible postsecondary educational institution" is defined as per existing law (K.S.A. 72-3222). This initiative aims to provide financial relief to families investing in higher education, thereby encouraging educational attainment and supporting the state's workforce development. The act will take effect upon its publication in the statute book.