SESSION OF 2021
SUPPLEMENTAL NOTE ON SENATE BILL NO. 61
As Recommended by Senate Committee on
Education

Brief*
SB 61 would amend law relating to the expansion of the
Tax Credit for Low Income Student Scholarship Program
(Program). The bill would specifically amend Program
provisions relating to student eligibility requirements, school
eligibility requirements, and reporting requirements. It would
also make technical updates.

Student Eligibility
The bill would expand student eligibility to all students
who qualify for the federal free and reduced lunch program.
Students who have previously received an educational
scholarship from the Program would also continue to be
eligible for the Program, regardless of eligibility for the free
and reduced lunch program, as long as they are under 21
years of age and have not yet graduated from high school.
Under current law, student eligibility is limited to
students considered “at risk” as defined in KSA 72-5132 (the
Kansas School Equity and Enhancement Act) as students
who are attending public school or students who have been
eligible to receive an educational scholarship that are
currently under 21 years of age and have not yet graduated
high school.

____________________
*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
School Eligibility Requirements
The bill would expand the list of public schools whose
students are eligible for the Program to include all schools
operated by a unified school district.
Under current law, students in public elementary schools
identified as one of the 100 lowest performing schools are
permitted to utilize the Program.

Reporting Requirements
The bill would add a requirement for qualified schools
participating in the program to prominently display a link on
their website that directs individuals to statutorily published
reports on the Kansas State Department of Education’s
website as pursuant to requirements in law pertaining to
accountability reports.

Technical Amendments
The bill would make several technical amendments.

Background
The bill was introduced by the Senate Committee on
Education at the request of Ace Scholarships SGO, Kansas
LLC.
[Note: A companion bill, HB 2068, as been introduced in
the House.]

Senate Committee on Education
In the Senate Committee hearing on January 26, 2021,
proponent testimony was presented by representatives of
Ace Scholarships SGO, Kansas LLC; the Catholic Education
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Foundation; Ed Choice; Holy Savior Catholic Academy;
Support Catholic Schools; and a private citizen. Written-only
proponent testimony was provided by representatives of
Americans for Prosperity, the Catholic Diocese of Wichita,
Excel in Ed in Action, Holy Family Catholic School, the
Institute for Justice, the Kansas Catholic Conference, Kansas
Policy Institute, Sacred Heart Cathedral Catholic School, St.
Anne Catholic School, St. Patrick Catholic School; and two
private citizens. The proponents generally stated that these
changes would create a more equitable system that more
accurately reflects families’ financial situations. They also
stated that this would align the Program with similar programs
found in other states.
Opponent testimony was provided by representatives of
Game On for Kansas Schools, the Kansas Association of
School Boards, the Kansas PTA, the Mainstream Coalition,
Pittsburg Community Schools, and the Shawnee Mission
School District. A representative of the Kansas School
Superintendents Association and United School
Administration of Kansas also provided testimony. Written-
only opponent testimony was provided by the Blue Valley
School District, Education First Shawnee Mission, Kansas
National Education Association, Kansas State Board of
Education, Olathe Public Schools, Schools for Quality
Education, Seaman Unified School District, Spring Hill School
District, Stand Up Blue Valley, USD 231 (Gardner Edgerton),
and USD 265 Board of Education (Goddard). The opponents
generally stated that these changes go against the original
purpose of the Program by removing the school eligibility
requirement for students who may utilize the Program. They
also stated that unlike public schools, the qualified schools
would be allowed to choose which students they wanted to
accept.
No neutral testimony was provided.


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Fiscal Information
No fiscal note was available at the time the Senate
Committee took action.
However, a fiscal note was prepared for the companion
bill, HB 2068. According to the fiscal note prepared by the
Division of the Budget, the Department of Revenue
(Department) cannot estimate the additional number of
contributions resulting from the enactment of HB 2068. The
Department notes that 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.
Education; Tax Credit for Low Income Student Scholarship Program


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