EARNED INCOME TAX CREDIT (EITC)

Rate (Fully-Refundable): 17% of the federal credit¹

Eligibility Requirements: All Kansas taxpayers who qualify for the federal credit are automatically eligible.

Latest Legislative Action: During the 2015 legislative session, lawmakers considered two failed bills that proposed contradictory changes to the state EITC. SB 251 would have reduced the rate to 8% of the federal credit and eliminated the credit’s refundability, while SB 200 would have increased the rate to 20% of the federal credit and maintained refundability.

Notes:

• Kansas temporarily increased its state EITC from 17%-18% for tax years 2010-2012 to offset an increase in the state sales tax.²
• Budget negotiations between Gov. Brownback and legislative leaders throughout the last several years have included discussions of state EITC cuts, but final deals have left the EITC untouched.

CHILD TAX CREDIT (CTC)

Kansas does not currently offer a state-level CTC.

CHILD AND DEPENDENT CARE TAX CREDIT (CDCTC)

Rate (Non-refundable): In tax year 2018, the credit is equal to 12.5% of the federal credit; in tax year 2019, the credit is equal to 18.75% of the federal credit; and in tax year 2020 it is equal to 25% of the federal credit.

Notes: In 2017, Kansas reinstated the non-refundable Child and Dependent Care Credit, which was eliminated in 2013.