SESSION OF 2021
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2068
As Recommended by House Committee on K-
12 Education Budget

Brief*
HB 2068 would expand the Tax Credit for Low Income
Student Scholarship Program (Program) by amending
Program provisions relating to student eligibility requirements,
school eligibility requirements, and reporting requirements.
The bill would also make technical amendments.

Student Eligibility for the Tax Credit for Low Income
Students Scholarship Program
The bill would amend the Program to expand student
eligibility in two ways.
First, the bill would amend the definition of “eligible
student” to include students who are eligible for free or
reduced-priced meals under the National School Lunch
Program. Current law limits eligibility to students who are
eligible for free meals. Continuing law requires the student to
also reside in Kansas and be enrolled in a public school or
eligible to enroll in a public school.
Second, the bill would amend the definition of “public
school” to be any school operated by a unified school district
in Kansas. Current law defining public school limits eligibility
to those students enrolled or eligible to be enrolled in the
lowest 100 performing elementary schools, as identified by
the State Board of Education (State Board).
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*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
Accountability Reports
The bill would require the State Department of
Education (KSDE) to prepare one-page accountability reports
for all accredited nonpublic schools in the state. The bill
would also require KSDE to include accredited nonpublic
schools in the longitudinal achievement report submitted to
the Governor and Legislature each year.
The bill would require the websites of accredited
nonpublic schools participating in the Program to include a
prominent link to KSDE’s website where the one-page
accountability reports are published.

Technical Amendments
The bill would also make technical amendments to and
retain two provisions in current law. The first provision allows
any student who has previously received a scholarship under
the Program and has not graduated high school or is not 21
years old to remain eligible for the Program.
The second provision includes in the definition of
qualified school that the school is accredited by the State
Board or a national or regional accrediting agency that is
recognized by the State Board for the purpose of satisfying
the teaching performance assessment for professional
licensure.

Background
The bill was introduced by the House Committee on K-
12 Education Budget.
[Note: A companion bill, SB 61, has been introduced in
the Senate. HB 2068 is identical to 2020 HB 2465, as
amended by the House Committee on K-12 Education
Budget.]

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 In the House Committee hearing on January 26, 2021,
proponent testimony was presented by representatives of
ACE Scholarships SGO, Kansas LLC; Catholic Education
Foundation; EdChoice; Frontier Peace Advisors; Holy Savior
Catholic Academy in the Catholic Diocese of Wichita; and
Support for Catholic Schools; and a private citizen. Written-
only proponent testimony was provided by representatives of
Americans for Prosperity; Catholic Diocese of Wichita;
ExcelinEd in Action; Kansas Catholic Conference; Kansas
Policy Institute; Holy Family Catholic School (Topeka); Sacred
Heart Cathedral Catholic School (Dodge City); St. Anne
Catholic School (Wichita); and St. Patrick Catholic School
(Wichita); and two private citizens. The proponents generally
stated the changes would open the Program to more students
who may be struggling and better align the Program with
similar programs in other states.
The opponent testimony was presented by
representatives of Game On for Kansas Schools; Kansas
Association of School Boards; Kansas Association of Special
Education Administrators; Kansas PTA; Mainstream Coalition;
Olathe Public Education Network; Pittsburg Community
Schools; Shawnee Mission School District; and USA-Kansas
and Kansas School Superintendents Association. Written-
only opponent testimony was provided by representatives of
Blue Valley Schools; Gardner Edgerton School District (USD
231); Goddard Public Schools (USD 265); Kansas
Association of Special Education Administrators; Kansas City
Kansas Public Schools; Kansas National Education
Association; Olathe Public Schools (USD 233); Schools for
Quality Education; Shawnee Mission School District; Spring
Hill School District (USD 230); Stand Up Blue Valley; and the
State Board; and a private citizen. The opponents generally
stated the changes to the Program would draw funding away
from public schools that must accept and educate every child,
allow students to transfer from a better performing public
school to a lower performing private school, and expand the
Program beyond its usual intent to aid poorly performing, low-
income students.

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 No neutral testimony was provided.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, the Department of Revenue
(Department) cannot estimate the additional number of
contributions to scholarship-granting organizations resulting
from enactment of the bill, but stated any additional tax
credits would reduce revenues to the State General Fund.
The Department notes the maximum individual scholarship is
$8,000 per eligible student and the total amount of tax credits
provided each year is capped at $10.0 million. Any fiscal
effect associated with enactment of the bill is not reflected in
The FY 2022 Governor’s Budget Report.
Education; Tax Credit for Low Income Students Scholarship Program


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Statutes affected:
As introduced: 72-4352, 72-4354, 72-5178, 72-5132, 72-1181