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Kansas Department of Revenue - K.A.R. 92-12-146, 92-12-148, 92-12-149

  • Active Regulations
Date Added: 9/21/2017
Public Hearing Date and Time: Wednesday, November 29, 2017, at 9:00 a.m.
Public Hearing Location: Legal Conference Room, fourth floor, Mills Building, 109 SW 9th St, Topeka


K.A.R. 92-12-146, 92-12-148, 92-12-149

Adoption of K.A.R. 92-12-146.  K.A.R. 92-12-146 provides types of contributions eligible for the program as well as taxpayers who can make contributions.

Adoption of K.A.R. 92-12-148.  K.A.R. 92-12-148 refers to the tax credit application contributors are required to fill out.

Adoption of K.A.R. 92-12-149.  K.A.R. 92-12-149 outlines how scholarship-granting organizations submit quarterly reports.

Economic Impact:

Private businesses currently structured as a pass-through entity will now be able to make contributions to the program. Private citizens will now be able to make contributions to the program.

The fiscal impact of 2017 SB 19 for the changes made to this program is anticipated to be approximately $9.5 million. The program currently awards approximately $500,000 in tax credits each year but could reach the cap of $10.0 million due to expanding program eligibility.


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