Tax Credit for Low Income Students Scholarship Program

Kansas' Tax Credit for Low Income Students Scholarship Program allows corporations to claim a 70 percent tax credit for contributions to approved Scholarship Granting Organizations (SGOs), nonprofits that provide private school scholarships. There is no limit on the dollar amount of the tax credit that can be claimed; although the total amount of tax credits awarded statewide is limited to $10 million.  Children are eligible to receive scholarships if their family income does not exceed 100 percent of the guidelines needed to qualify for the free lunch program ($31,005 for a family of four in 2014-15); they also must be assigned to a Title 1 Focus School or a Title 1 Priority School ("Failing Schools"). Children must be between ages five and 21 to participate. In addition, children must have been enrolled in any public school the previous school year, unless the child is less than six years of age.   Each SGO determines the amount of the scholarships it distributes, but no scholarship amount can exceed $8,000 to cover tuition, fees, expenses, and the costs of transportation by a qualified school.  The program was launched in 2015.