Active state employer credit; no state-funded Tri-Share match

Kansas Employer Child Care Tax Credit & Assistance

Kansas offers a real Child Day Care Assistance Credit, with modernized rules taking effect January 1, 2027 under Senate Bill 82. Kansas does not currently operate a state-funded 33/33/33 Tri-Share matching program.

30–50%

Current K-56 rates vary by expense

75%

Specified employer expenses in 2027

$100K

Combined 2027 annual cap

Not active

State-funded Tri-Share match

Program Status 2026 Credit 2027 Changes Family Assistance Programs FAQ

🧾 Kansas Child Day Care Assistance Credit: Current 2026 Rules

Kansas Department of Revenue currently directs qualifying taxpayers to Schedule K-56. The percentage and annual limit depend on what the taxpayer funds; there is not one universal 50% rate or a $5,000-per-employee rule.

Qualifying activity	Current credit shown by KDOR	Current limit
Paying for or locating child care services	30% of net qualifying expenditures	$30,000 per business per tax year
Establishing a primarily employee-use facility	50% in the initial year; 30% in later years	$45,000 initial year; $30,000 later years
Payments to an organization providing access to available child care	50% of qualifying payments	$45,000 per taxpayer per tax year
Provider requirement	The child care facility providing care must be licensed under Kansas law.

These are the current rules displayed by KDOR for the existing credit. Senate Bill 82 replaces them beginning January 1, 2027.

📈 Senate Bill 82: Changes Beginning January 1, 2027

Governor Laura Kelly signed SB 82 on April 27, 2026. The enrolled law modernizes Kansas' existing employer child care credit on and after January 1, 2027.

2027 provision	Verified enacted rule
Employer child care expenses	75% of specified expenses for paying for employees' care, establishing or expanding an employee-use program, referral services, or collaborative investment with other employers.
Community child care contribution	75% when the recipient accepts and serves subsidy families; 50% when it does not.
Combined annual limit	$100,000 per taxpayer for the two child care credits combined.
Refund and carryforward	Nonrefundable; unused credit may carry forward for up to three years.
Licensed care	No credit unless the child care facility or provider is licensed under Kansas law.
Statewide fiscal limit	Aggregate credits claimed under the act are capped at $3 million per fiscal year.

Businesses should use updated Kansas Department of Revenue forms and instructions when available for tax year 2027.

👨‍👩‍👧 Kansas Child Care Assistance

Kansas Child Care Assistance pays part of regular child care and enrollment fees for qualifying families. Eligibility depends on Kansas residency, the child's age, household income, work or other qualifying activity, requested verification and available program funds. Approved families choose a DCF-enrolled provider and receive a family plan listing the benefit and family copay.

Current income guidance

Kansas DCF publishes dollar limits by household size rather than a single 85%-of-SMI rule on its current page. At the time of this audit, the listed maximum monthly income was $7,998 for a family of four. Applicants should verify the current chart before relying on any figure.

🏛️ Kansas Office of Early Childhood

The Kansas Office of Early Childhood opened July 1, 2026 after being established through HB 2045. It consolidated nearly 20 state early childhood programs, including child care licensing and subsidy functions. KOEC administers Kansas early childhood programs, but it does not currently list a state-funded Tri-Share matching program.

🇺🇸 Federal Section 45F for Kansas Employers

For qualified expenditures paid or incurred after December 31, 2025, Section 45F generally equals 40% of qualified child care expenditures, or 50% for an eligible small business, plus 10% of qualified resource-and-referral expenditures. Annual limits are $500,000 and $600,000, respectively.

Stacking requires tax analysis

Kansas and federal credits have different qualifying-expense rules and tax effects. Their headline percentages should not simply be added together, and they do not guarantee a zero-cost employer benefit.

📚 Verified Kansas Child Care Programs & Resources

Kansas Child Day Care Assistance Credit

State employer tax credit

Current 2026 rates vary by qualifying expenditure; Schedule K-56

For qualifying Kansas income or privilege taxpayers using licensed care and meeting statutory rules

Senate Bill 82 Modernization

Enacted 2027 tax-credit rules

75% for specified employer expenses; 75% or 50% for qualifying community contributions

Effective January 1, 2027; $100,000 combined annual taxpayer cap

Kansas Child Care Assistance

Family subsidy

Pays part of eligible regular child care and enrollment fees

Eligibility and copay depend on household and program facts; DCF-enrolled provider required

Kansas Office of Early Childhood

State early childhood agency

Consolidated licensing, subsidy and other early childhood functions

Opened July 1, 2026 under HB 2045

Kansas Child Care Training Opportunities

Provider professional learning

Training, coaching, career support and resources for early childhood professionals

Statewide provider and early childhood workforce resource

Federal Section 45F Credit

Federal business tax credit

40% of qualified child care expenditures; 50% for an eligible small business

Subject to federal definitions, nondiscrimination rules, tax liability and annual limits

📍 Kansas Availability & Geographic Reach

The Kansas tax credit and Child Care Assistance are statewide tax and benefit frameworks, but participation depends on taxpayer eligibility, qualifying expenditures, family eligibility, licensed or enrolled providers, and current agency rules. The failed HB 2689 proposal does not provide a state Tri-Share match in any county.

WichitaOverland ParkKansas CityOlatheTopekaLawrenceManhattanSalinaGarden CityRural Kansas

❓ Kansas Employer Child Care: Frequently Asked Questions

No. Kansas does not currently operate a state-funded Tri-Share matching program. Employers may voluntarily share child care costs with employees, but no Kansas state one-third match is active as of August 27, 2026.

Kansas has an existing Child Day Care Assistance Credit claimed through Schedule K-56. Current percentages and limits vary by the type of qualifying expenditure: certain direct or referral expenses receive a 30% credit, while certain facility or access-organization expenses may receive a 50% credit, subject to $30,000 or $45,000 limits and other statutory requirements.

Senate Bill 82 was signed in April 2026 and modernizes the Kansas child care credit beginning January 1, 2027. It generally provides a 75% credit for specified employer child care expenses and creates a 75% or 50% community-child-care contribution credit, with a combined $100,000 annual limit per taxpayer. The credits are nonrefundable and unused amounts may carry forward for up to three years.

The Kansas Office of Early Childhood opened July 1, 2026 after being established by House Bill 2045. It consolidated nearly 20 early childhood programs and is responsible for Kansas' early childhood system.

Kansas Child Care Assistance helps qualifying families pay part of regular child care and enrollment fees. Families must meet Kansas residency, child-age, income, activity and other program rules; approved families use a DCF-enrolled provider and receive a family plan showing the benefit and copay.

Potentially, but not automatically. Each credit has separate definitions, eligible-expense rules, limitations and tax effects. Employers should have a qualified tax professional model the specific expenditures before assuming that the same dollars produce both credits or that combined credits eliminate the employer's cost.

Kansas Child Care Training Opportunities provides statewide professional learning, coaching, career support and resources for child care providers and other early childhood professionals.

🔎 Primary Sources

Fact-checked and updated August 27, 2026