Tax Credit for Low-Income Students Scholarship Program

Children are eligible if their family income is at or below 250% of the federal poverty guidelines. Eligible children must be ages 5 to 21; those 8 or older must have attended a public school the previous year. Private donors fund scholarships by donating to SGOs. They receive tax credits worth 75% of their contributions. SGOs set scholarship amounts, which may not exceed the cost of tuition, fees, expenses, and transportation at qualifying schools. The per-student cap is $8,000 each year. On average, scholarships are about one-quarter of what Kansas district schools spend per student, though the legal cap is higher. The total tax credits available are capped at $10 million, limiting participation to around 3,100 students, fewer than 1% of the state’s K–12 population. 

Funding Mechanism: Private donors fund this program by donating to SGOs. They receive tax credits for their donation, up to certain limits. 

Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Qualifying expenses include tuition, fees, expenses, and transportation provided by a qualifying school.

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

K.S.A. §§ 72-4531 through 4357

(Last updated April 21, 2025)