UPDATE

The Senate Committee on Education amended and passed S.B. 75. The amendment made two changes:

1.  A parent can only claim a tax credit for the amount equal to the expenditures directly attributable to the tuition and related costs of attending the private school (up to the refundable $8,000 for accredited private schools and $4,000 for nonaccredited.)  
2. The language limiting the department of revenue from consulting with the department of education about a student's school status was deleted. This removes the small protection provided by the original bill which only allowed the department to check if a student is in the public school or not. 

Senate Bill 75 provides a refundable tax credit up to $8,000 per dependent child for students enrolled in accredited private schools and $4,000 for a dependent child enrolled in nonaccredited private schools. 

CONCERNS WITH S.B. 75

1. This bill differentiates between students attending accredited and nonaccredited schools but doesn't say how the department of revenue should identify which one a student is enrolled in. Inevitably, the department will want proof of enrollment from the family. Best case scenario, this will create confusion, but it also will likely lead to a push for the department of education to collect student information. Even if only the department of revenue collects that information, there will be a database that does not currently exist listing where students attend school.

2. This is a refundable tax credit. Homeschoolers in Kansas have repeatedly expressed concern about receiving taxpayer money to pay for their children's education, and a refundable tax credit by design gives a taxpayer more money than they paid in taxes. 

POTENTIAL SOLUTIONS

1. For the sake of simplicity and to avoid privacy and regulatory concerns in implementation, there should not be a tiered accredited/nonaccredited distinction. It makes it much simpler if the department of revenue asks: "Can we find evidence that your child is enrolled in public school? No? Then you get a tax credit." That's it.

2. This bill should be made nonrefundable. It removes the inherent concern with taking other taxpayer's money. 

WHAT SHOULD I DO?

Let your legislator know your opinion of this bill! You can read it here. Then call our email your legislator. You can find their names and contact information here. 

WHAT IS HSLDA'S POSITION?

HSLDA is neutral on S.B. 75. We generally approve of tax credits and support homeschooling families keeping their own money. However, we do have concerns as mentioned above.