Tax Credit for Low Income Students Scholarship Program

The Kansas State Department Education (KSDE) School Finance “Tax Credit for Low-Income Students Scholarship Program” page provides official information on Kansas’ tax credit scholarship initiative. It explains program eligibility for students and scholarship-granting organizations, outlines application and compliance requirements, and includes forms, statutes, and annual reports. The page also details tax credit limits, approved nonprofit organizations, and guidance for donors and schools participating in the program.

Program Information

Tax Credit for Low Income Students Scholarship Program Act

Kansas Statutes governing the program include K.S.A. 72‑4351 through 72‑4357. These statutes outline eligibility requirements, program operations, and oversight.

Student Application Process

This application is used by the applying student’s parent or guardian to submit information to the applicable Scholarship Granting Organization (SGO) and KSDE to determine eligibility for the Program.

Rules and Regulation

Program rules and regulations provide additional guidance for implementation and compliance.

  • Rules and Regulations (PDF) - Document available upon request.

Participating Organizations and Schools

Forms

The following forms support participation and compliance within the program:

  • Scholarship Granting Organization (SGO) Application (PDF) - Document available upon request.
  • SGO Application - Kansas Department of Revenue (KDOR) [external link]
  • SGO Renewal of Compliance (PDF)  - Document available upon request.
  • Qualified Schools Participating with SGO and Certification of Employees Form (PDF)  - Document available upon request.
  • Scholarship Award Report (XLSX)   - Document available upon request.
  • SGO Annual Report (XLSX)   - Document available upon request.
  • Qualified Private School Request for Participation Form (PDF)  - Document available upon request.

Program Reports to the Kansas Legislature

  • January 2025 Report (PDF) - Revised July 2025  - Document available upon request.

Other Helpful Information and Links


For more information, contact:

Katie Albright
(785) 296-3872