K.S.A. 79-32,190 provides an income or privilege tax credit if, during the taxable year, the taxpayer:
- pays for child day care services for its employees, OR
- locates child day care services for its employees, OR
- provides facilities and necessary equipment for child day care services to its employees.
For tax year 2013, and all tax years thereafter, new credits shall be available to only corporations that are subject to the Kansas corporate income tax (i.e., C corporations). New credits are not available to individuals, partnerships, S corporations, limited liability companies, and other pass through entities.
In order to receive a credit or refund, the child day care facility or provider must be licensed or registered pursuant to Kansas law.
The amount of credit is based on the amount spent by the taxpayer LESS any contribution from its employees or any other source(s). Any approved credit that exceeds the taxpayer’s tax liability for the tax year will be refunded.
K-56 - Kansas Child Day Care Assistance Credit (Employers Only)