“Throughout my administration, I have strived to make Kansas a place where people want to put down roots. Senate Bill 82 helps strengthen child care access while ensuring our economy remains healthy and thriving — making our state more appealing to workers, employers, and families alike,” Governor Laura Kelly said. “This is smart, commonsense legislation that will make our state stronger.” 

Senate Bill 82 modifies credit percentages, allowable credit amounts, and eligible expenses for the existing child care assistance tax credit that provides a credit to employers who provide child care services to their employees. Businesses that pay for their employees’ child care services, establish or expand a child care program utilized by employees, or pay for referral services that connect employees to child care providers would now be eligible to receive a tax credit of 75% of the total amount the business expends on these services.  

“Access to quality, affordable childcare is a hurdle for both employers and employees. I’m proud of the Legislature’s work to simplify and modernize the child care assistance tax credit,” said Senate Majority Leader Chase Blasi. “These improvements allow employers to invest more broadly in their communities to ensure our workforce remains strong.” 

In addition, the bill would also allow businesses to receive an additional credit for donations made to organizations that expand access to child care services in the business’s community. Under these modernized tax credits, businesses could claim up to $100,000 in non-refundable credits per tax year and carry over any unused credit for up to three years.  

“Access to high‐quality child care is essential for Kansas children, families, and our state’s economy. Kansas businesses want to be part of the solution and this bill streamlining the business tax credit for child care will make that more feasible,” said David Jordan, President of the United Methodist Health Ministry Fund. “Thanks to Governor Kelly and the Legislature for taking this important step to stimulate business investments in the early childhood system. It will benefit Kansas families and our economy.” 

Senate Bill 82 also creates a non-refundable income tax credit of $0.05 for each gallon of E15 or higher-ethanol blend fuel sold at retail. This credit would be capped at $2.5 million per year. The bill also creates an individual income credit for the purchase of lockable gun and ammunition storage items and repeals certain other tax credits.  

In addition to Senate Bill 82, Governor Kelly also signed the following bipartisan bills: 

House Substitute for Senate Bill 51: Making changes related to responsibilities of the Executive Branch Chief Information Technology Officer (CITO); Executive Branch Information technology services, including telecommunications and cloud computing; and IT audit reporting requirements. 

Senate Bill 300: Creating requirements for certain manufacturers of alcoholic liquor regarding corporation income tax and repealing certain statutory language. 

Senate Bill 430: Including mitragynine, a psychoactive component of kratom, on schedule I of the Uniform Controlled Substances Act as well as reconciling two amendments to specific statutes regarding theft and expungement. 

House Bill 2029: Reconciling amendments to statues that were amended more than once during the current and prior legislative sessions.