Day Care Facilities Tax Credit

Tax credits are offered against Kansas Income tax liability for businesses providing child day care services to employees. These credits apply to taxpayers who pay for or provide child day care services for their employees or that provide facilities and necessary equipment for child day care services. (K.S.A. 79-32,190.)

Eligibility


Day care facilities must be licensed or registered pursuant to Kansas law.

Benefits


The amount of credit is based on the amount spent by the taxpayer less any contribution from its employees or any other source(s). Not to exceed $45,000 for the first year a facility is established or $30,000 for subsequent years. Any approved credit that exceeds the taxpayer’s tax liability for the tax year will be refunded.

Contact


Contact the State Department of Revenue at 785-368-8222.