CHAPTER 147
Senate Bill No. 361*
An Act concerning education; relating to federal tax credits for contributions to scholarship granting organizations; electing to participate in the federal tax credit for individual contributions to scholarship granting organizations.
Be it enacted by the Legislature of the State of Kansas:
Section 1. The state of Kansas hereby elects to participate in the federal tax credit for contributions of individuals to scholarship granting organizations pursuant to section 25F of the federal internal revenue code of 1986, as amended, for all taxable years beginning after December 31, 2026. On behalf of the state of Kansas and in accordance with section 25F of the federal internal revenue code of 1986, as amended, the state treasurer shall annually provide to the secretary of the treasury or the secretary’s delegate any required information, including, but not limited to, a list of the scholarship granting organizations that meet the requirements described in section 25F of the federal internal revenue code of 1986, as amended, and are located in the state of Kansas. No state department, division or any other agency shall promulgate any rules and regulations that are more stringent than the applicable federal law or rules and regulations in implementing this section.
Sec. 2. This act shall take effect and be in force from and after its publication in the statute book.
Governor’s veto overridden.
(See Message from the Governor)
CERTIFICATE
In accordance with K.S.A. 45-304, it is certified that Senate Bill 361 was not approved by the Governor on April 8, 2026; was returned by objections and approved on April 9, 2026 by two-thirds of the members elected to the Senate notwithstanding the objections of the governor; was reconsidered by the House of Representatives and was approved on April 9, 2026, by two-thirds of the members elected to the House, notwithstanding the objections, the bill did pass and shall become law.
This certificate is made this 9th day of April, 2026 by the Chief Clerk and Speaker of the House of Representatives and the President and Secretary of the Senate.
Daniel R. Hawkins
Speaker of the House of Representatives
Susan W. Kannarr
Chief Clerk of the House of Representatives
Ty Masterson
President of the Senate
Corey Carnahan
Secretary of the Senate
