Instructions For Schedule K-70 printable pdf download

Tax Policy Group

Phone: 785-296-3081

915 SW Harrison St

FAX: 785-296-7928

Topeka KS 66612-1588

Samuel M. Williams, Secretary

Department of Revenue

Sam Brownback, Governor

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During the 2017 Legislative Session Senate Bill 19 was enacted. The Bill amends the tax credit

that is available for certain contributions to a scholarship granting organization which provides

eligible students with scholarships to pay all or a portion of the tuition to attend a qualified school

in Kansas. Please see Notice 14-14 for additional information regarding this program and credit.

Section 96 of the Bill amends K.S.A. 72-99a02 to change the definition of an “eligible student”,

effective July 1, 2018. As amended, subsection (d) provides:

(d) “Eligible student” means a child who:

(1)(A) Qualifies as an at-risk pupil as defined in K.S.A. 72-6407, prior to its

repeal Is an at-risk student, as defined in section 4, and amendments thereto, and who

is attending a public school; or (B) has been eligible to receive an educational

scholarship under this program and has not graduated from high school or reached 21

years of age;

(2) resides in Kansas while eligible for an educational scholarship; and

(3) (A) was enrolled in any public school in the previous school year in which an

educational scholarship is first sought for the child; or (B) is eligible to be enrolled in

any public school in the school year in which an educational scholarship is first sought

for the child and the child is under the age of six years.

As noted in the new language, Section 4 of the Bill defines the term “at-risk student”. It provides

(c)(1) “At-risk student” means a student who is eligible for free meals under the

national school lunch act, and who is enrolled in a school district that maintains an

approved at-risk student assistance program.

(2) The term “at-risk student” shall not include any student enrolled in any of the

grades one through 12 who is in attendance less than full time, or any student who is

over 19 years of age. The provisions of this paragraph shall not apply to any student

who has an individualized education program.

Section 96 also amends K.S.A. 72-99a02 to change the definitions of “public school” and

“qualified school”. As amended, subsections (g) and (h) provide:

(g) “Public school” means a school that would qualify as either a title I focus

school or a title I priority school as described by the state board under the elementary

Instructions For Schedule K-70

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