Kansas Employer Child Care Tax Credit

In 2022, the Kansas Legislature passed HB 2237, which expanded eligibility for the Child Day Care Assistance Tax Credit — allowing all Kansas employers to claim the credit beginning in tax year 2021.

For taxpayers who provide payments to an organization providing access to available child care services:

• The credit is 50% of the payments made to an organization providing access to available child day care services for the taxpayer’s employees. The credit cannot exceed $45,000 for any taxpayer during any taxable year.

For taxpayers who provide the facility and equipment:

• In the initial year the credit cannot exceed $45,000. In subsequent taxable years the credit cannot exceed $30,000.aa