The bill amends K.S.A. 2025 Supp. 79-32,190 to enhance tax credits available to employers who contribute to child care services for their employees. It removes previous language regarding the provision of child day care services and instead focuses on expenses related to paying for child care, establishing or expanding child care programs, and providing referral services. The credit percentage for eligible expenses is increased from 30% to 75%, and the maximum credit limit for any taxpayer during a taxable year is raised from $30,000 to $100,000. Additionally, the bill introduces a new definition of "community child care" to clarify the types of services eligible for the tax credit.

Furthermore, the bill repeals the existing K.S.A. 2025 Supp. 79-32,190 and establishes that the new provisions will take effect on January 1, 2027. It also sets an aggregate cap of $3,000,000 on the total amount of credits that can be claimed in any fiscal year. The changes aim to incentivize employers to invest in child care options, thereby improving access for employees and their families.

Statutes affected:
As introduced: 79-32
As Amended by Senate Committee: 79-32
{As Amended by Senate Committee of the Whole}: 79-32