TOPEKA — Parents who send their children to un-accredited private schools in the state could receive a hefty tax credit under new legislation. Public school advocates warn against the proposal, characterizing the move as a blatant voucher scheme that could harm the state’s public school system.
Encapsulated as Senate Bill 509, the plan would allow taxpayers who have children enrolled in private schools to receive a refundable tax credit, as long as these children are also eligible to enroll in a public school. The tax credits would amount to an estimated $240 million in tax year 2024, according to the bill’s fiscal note.
Leah Fliter, assistant executive director of advocacy with the Kansas Association of School Boards, said tax dollars should not go to private schools.
“We should not support forcing Kansas taxpayers to subsidize tuition for existing private school students through vouchers and we shouldn’t support vouchers for unaccredited schools with no accountability,” Fliter said Wednesday during the Senate Committee on Assessment and Taxation bill hearing.
While voucher proposals have failed in previous years, conservative lawmakers continue to push the measures under the idea that Kansas parents should have more educational choices for their children.
Voucher opponents call the move unfair, especially since more than 60 Kansas counties don’t have private schools, according to 2023 data.
While exact figures aren’t reported, there are thought to be around 125 accredited and 28 unaccredited private schools operating in Kansas. Many of these schools could be characterized as religious based. Around one-third of these schools are established in Johnson and Sedgwick counties.
“In unaccredited schools, we have no way to know the students are learning,” Fliter said. “No background checks are required. There’s no oversight by the Kansas State Department of Education or any other organization and there are no requirements for unaccredited schools to report students abuse or neglect.”
For taxpayers who have children enrolled in accredited private schools, the tax credit would equal 75% of base aid for student excellence per child. Base aid represents the amount of state financial aid per student. Taxpayers who have children enrolled in accredited private schools would receive a tax credit equal to 50% of BASE.
During the 2022-2023 school year, approximately 26,700 students were enrolled in accredited private schools according to state Department of Education reporting. With base aid set at $5,088 in tax year 2024, these potential tax credits would total $101.9 million.
KDE officials estimated 54,300 students would fall into the unaccredited private school category, totaling $138.1 million in tax credits for this group. Home schooled students would be eligible for this tax credit.
The proposal is supported by several private school officials and lobbying groups such as the Kansas Catholic Conference, which serves as the public policy arm of the Catholic Bishops of Kansas.
Chuck Weber, executive director of the Kansas Catholic Conference, testified in support of the move.
“The Catholic Church teaches that parents are the first and best educators of their children,” Weber said. “This does not mean parents must personally educate their child, but it does mean they should be afforded as many options and pathways as possible toward that end. …The citizenship, academic, social, and cultural opportunities provided at Catholic schools are vital to shaping Kansas into the community we want to be. Please support SB 509 and help make that happen.”
Since the state’s current financial tax software system can’t create a tax credit without an original filed return, the Department of Revenue estimated an additional $293,576 in costs would be needed in fiscal year 2025 to implement bill provisions and modify the tax system.
