Kansas Senate committee hears hours of testimony on SB 75 education tax credit

Senate members heard more than three hours of testimony Tuesday on Senate Bill 75, a proposed refundable education opportunity tax credit that would give taxpayers up to $8,000 for each dependent child enrolled full time in an accredited private school and $4,000 for each dependent in a nonaccredited private school, the reviser's office told the committee.

The bill, described in a memorandum from the reviser's office by Tamara Lawrence, "would establish the education opportunity tax credit for taxpayers with eligible dependent children who are not enrolled in public school." Lawrence said the proposal would require a taxpayer to provide the child's Social Security number, bar eligibility if a child already received a scholarship under the state's low-income student scholarship program, allow the Department of Revenue to consult with the Department of Education to verify public-school enrollment, and make the credit refundable. Lawrence also summarized the bill's cap: a maximum of $125,000,000 per tax year with an automatic 25% increase if claims reach 90% of that cap, and a priority for prior recipients if the cap is reached. The reviser said fraudulent claims would be subject to penalty and that the bill…