UPDATED
SESSION OF 2022
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2315
As Amended by Senate Committee on
Assessment and Taxation

Brief*
HB 2315, as amended, would provide for a
nonrefundable tax credit for donors to Kansas technical
colleges and community colleges.
“Technical college,” as defined by the bill, would include
the Flint Hills, Manhattan Area, North Central Kansas, and
Salina Area Technical Colleges, in addition to the Washburn
University Institute of Technology and the Wichita State
University Campus of Applied Sciences and Technology.
Contributions to a Kansas technical college or
community college for capital improvements, deferred
maintenance, or technology or equipment purchases would
be eligible for a 60 percent non-refundable credit against:
● Income tax;
● Insurance premium tax and privilege fees; or
● Financial net income privilege tax.
The credit would have an annual limit of $1.0 million for
each taxpayer, not to exceed $1.0 million for any one
technical college. The total annual value of credits could not
exceed $7.0 million.

____________________
*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
 Prior to the issuance of any credits under this tax credit
program, the bill would require participating technical colleges
and community colleges to develop a process for qualifying
contributions as allowable deductions from federal adjusted
gross income, in consultation with the Secretary of Revenue.
Technical colleges and community colleges would be
required to deposit contributions to its capital outlay funds.
The program would apply to contributions made after
July 1, 2022, and would sunset in tax year 2026.

Background
The bill was introduced by the House Committee on
Taxation at the request of the Kansas Association of
Technical Colleges.

House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by representatives of the Kansas Association of
Community College Trustees and the Kansas Association of
Technical Colleges. The proponents stated Kansas technical
colleges provide an outsized economic benefit to the state
relative to the amount of funding they receive, and the bill
would help them to have even more of a positive economic
impact.
Written-only proponent testimony was provided by a
representative of Washburn University.
No other testimony was provided.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by representatives of Kansas Technical
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Colleges and the Kansas Association of Community College
Trustees. Written-only proponent testimony was provided by
a representative of Washburn University.
No other testimony was provided.
The Senate Committee amended the bill to include
community colleges in the tax credit program, double the
maximum credit amounts in the bill, reduce the percentage of
the credit from 100 to 60, eliminate the refundability of the
credit, and move the relevant dates back by one year.

Fiscal Information
The Department of Revenue indicates the bill would
reduce State General Fund receipts by $7.0 million in FY
2023 through FY 2027.
Any fiscal effect associated with enactment of the bill is
not reflected in The FY 2023 Governor’s Budget Report.
Taxation; income tax; credits; technical colleges; community colleges


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Statutes affected:
As introduced: 79-32
As Amended by Senate Committee: 79-32