# Kansas SB 521: Providing for income tax credits for payment of employee's child care related expenses and certain employer contributions to expand community child care availability.

Kansas SB 521, Providing for income tax credits for payment of employee's child care related expenses and certain employer contributions to expand community child care availability., is a 2025–2026 Regular Session Senate bill sponsored by Committee on Assessment and Taxation; status failed, last action 2026-04-10 (Died in House Committee); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/KS-SB521-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kansas SB 521
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: Providing for income tax credits for payment of employee's child care related expenses and certain employer contributions to expand community child care availability.
- Status: failed
- Chamber: Senate
- Introduced: 2026-02-27
- Last action: 2026-04-10, Died in House Committee
- Sponsor: Committee on Assessment and Taxation
- Cosponsors: 0
- Subjects: house committee on taxation, senate committee on assessment and taxation
- Touches household money: yes
- Roll calls: 2 (68 yes, 12 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Committee on Assessment and Taxation

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | Senate | Yea: 34 Nay: 6 | pass | 34 | 6 |   |
| 2026-03-19 | Senate | Emergency Final Action - Passed as amended | pass | 34 | 6 |   |

## Actions (12)

- 2026-04-10: Died in House Committee (House)
- 2026-03-23: Received and Introduced (House)
- 2026-03-23: Referred to House Committee on Taxation (House)
- 2026-03-19: Committee of the Whole - Committee Report be adopted (Senate)
- 2026-03-19: Committee of the Whole - Motion to Amend - Offered by Sen. Chase Blasi (Senate)
- 2026-03-19: Committee of the Whole - Amendment by Sen. Chase Blasi was adopted (Senate)
- 2026-03-19: Committee of the Whole - Be passed as further amended (Senate)
- 2026-03-19: Emergency Final Action - Passed as amended; Yea 34, Nay 6 (Senate)
- 2026-03-16: Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation (Senate)
- 2026-03-09: Hearing: Monday, March 9, 2026, 9:30 AM — Room 548-S (Senate)
- 2026-03-02: Referred to Senate Committee on Assessment and Taxation (Senate)
- 2026-02-27: Introduced (Senate)

## Bill text

- As Amended by Senate Committee on Assessment and Taxation: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_521/sb521_01_0000.pdf)
- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_521/sb521_00_0000.pdf)
- {As Amended by Senate Committee of the Whole}: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_521/sb521_02_0000.pdf)

## Related bills

- SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and reconciling multiple amendments to certain statutes in the Kansas criminal code. (signed)
- SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage and the retail sale of higher ethanol blends of fuel, discontinuing the tax cred… (signed)
- SB 300: Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a… (signed)
- HB 2029: Reconciling multiple amendments to certain statutes. (signed)
- HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creating the crime of interference with the conduct of a religious assembly, providin… (became law)
- HB 2036: Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces. (failed)

## Sources
- [As Amended by Senate Committee on Assessment and Taxation (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_521/sb521_01_0000.pdf)
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_521/sb521_00_0000.pdf)
- [{As Amended by Senate Committee of the Whole} (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_521/sb521_02_0000.pdf)

## Related
- [SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and r…](https://policyrisk.com/state-bill/KS-SB430-2025-2026)
- [SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage…](https://policyrisk.com/state-bill/KS-SB82-2025-2026)
- [SB 300: Providing for the apportionment of business income by manufacturers of alcoholi…](https://policyrisk.com/state-bill/KS-SB300-2025-2026)
- [HB 2029: Reconciling multiple amendments to certain statutes.](https://policyrisk.com/state-bill/KS-HB2029-2025-2026)
- [HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creat…](https://policyrisk.com/state-bill/KS-HB2018-2025-2026)
- [HB 2036: Providing a Kansas income tax subtraction modification for certain amounts rece…](https://policyrisk.com/state-bill/KS-HB2036-2025-2026)
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- [Kansas state hub](https://policyrisk.com/states/kansas)
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Source: PRIA, https://policyrisk.com/state-bill/KS-SB521-2025-2026 (as of 2026-10-19).