EARNED INCOME TAX CREDIT (EITC)

Rate (Fully-Refundable): 17% of the federal credit¹

Eligibility Requirements: All Kansas taxpayers who qualify for the federal credit are automatically eligible.

Latest Legislative Action: During the 2015 legislative session, lawmakers considered two failed bills that proposed contradictory changes to the state EITC. SB 251 would have reduced the rate to 8% of the federal credit and eliminated the credit’s refundability, while SB 200 would have increased the rate to 20% of the federal credit and maintained refundability.

Notes:

• Kansas temporarily increased its state EITC from 17%-18% for tax years 2010-2012 to offset an increase in the state sales tax.²
• Budget negotiations between Gov. Brownback and legislative leaders throughout the last several years have included discussions of state EITC cuts, but final deals have left the EITC untouched.

CHILD TAX CREDIT (CTC)

Kansas does not currently offer a state-level CTC.

Latest Legislation Action:

• In 2025, legislators proposed Senate Bill 179, establishing a refundable CTC for resident taxpayers with qualifying children under age 6. The credit ranged from $600 per child (for incomes up to $25,000) to $25 per child (for incomes over $350,000). The bill was referred to the Senate Committee on Assessment and Taxation but did not advance past the committee stage.
• In 2024, legislators proposed Senate Bill 539, a refundable CTC for children under age 5, with amounts ranging from $600 to $25 based on income. The bill passed the Senate but did not progress past the House Committee on Taxation.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Rate (Non-refundable): In tax year 2018, the credit is equal to 12.5% of the federal credit; in tax year 2019, the credit is equal to 18.75% of the federal credit; and in tax year 2020 it is equal to 25% of the federal credit.

Latest Legislative Action: In 2024, Kansas enacted Senate Bill 1 during a special legislative session, increasing the state CDCTC from 25% to 50% of the federal credit for tax year 2024 and beyond.

Notes: In 2017, Kansas reinstated the non-refundable Child and Dependent Care Credit, which was eliminated in 2013.

• Senate Bill 30 reinstated the Kansas CDCTC after a four-year repeal. The credit returned at 12.5% of the federal credit for tax year 2018, increased to 18.75% for tax year 2019, and was scheduled to reach 25% for tax year 2020.

• In 2013, the Kansas CDCTC was repealed under House Substitute for Senate Bill 2117, a sweeping tax reform bill that eliminated multiple credits and reduced income taxes.

• In 1994, Kansas established its non-refundable CDCTC at 25% of the federal credit.