72-4345. Nonaccredited private schools; pupil records; definitions. As used in this act: (a) “Private elementary or secondary school” means an organization which regularly offers education at the elementary or secondary level and attendance at which satisfies the compulsory school attendance laws of this state, but which is not accredited by the state board of education. […]
72-4346. Same; registration of name and address required; state board of education, administration and duties. (a) The official custodian of every private elementary or secondary school shall register the name and address of the private elementary or secondary school with the state board of education. (b) The state board of education shall administer the provisions […]
72-4347. Same; purpose of registration requirement. The purpose of this act is solely to make available to a school district, an accredited nonpublic school, or a private elementary or secondary school to which a pupil transfers, the name and location of the private elementary or secondary school from which the pupil transferred so that request […]
72-4348. School districts not required to provide certain persons educational services in regular school setting; alternative placement to be offered. (a) A school district shall not be required to provide any person who has attained 19 years of age and who is not currently enrolled in the school district with educational services in a regular […]
72-4351. Citation of act. The provisions of K.S.A. 72-4351 through 72-4357, and amendments thereto, shall be known and may be cited as the tax credit for low income students scholarship program act. History: L. 2014, ch. 93, § 55; May 1.
72-4352. Definitions. As used in the tax credit for low income students scholarship program act: (a) “Contributions” means monetary gifts or donations and in-kind contributions, gifts or donations that have an established market value. (b) “Department” means the Kansas department of revenue. (c) “Educational scholarship” means an amount not to exceed $8,000 per school year […]
72-4353. Tax credit for low income students scholarship program; receipt for contributions; verification of scholarship eligibility. (a) There is hereby established the tax credit for low income students scholarship program. The program shall provide eligible students with an opportunity to attend schools of their parents’ choice. (b) Each scholarship granting organization shall issue a receipt, […]
72-4354. Scholarship granting organization; eligibility; disbursement of scholarship funds; annual reports. (a) To be eligible to participate in the program, a scholarship granting organization shall comply with the following: (1) The scholarship granting organization shall notify the secretary and the state board of the scholarship granting organization’s intent to provide educational scholarships; (2) upon granting […]
72-4355. Annual report by state board of education. On or before the first day of the legislative session in 2015, and each year thereafter, the state board shall prepare and submit a report to the legislature on the program. Annual reports shall include information reported to the state board under subsection (f) of K.S.A. 72-4354, […]
72-4356. Certification of substantial compliance. (a) (1) To qualify for the tax credit allowed by this act, the scholarship granting organization shall apply each tax year to the state board for a certification that the scholarship granting organization is in substantial compliance with the program based on information received in the annual audit and yearly […]
72-4357. Tax credit for contributions to scholarship granting organization; limitations on amount of credits; carry over of unused credits. (a) (1) There shall be allowed a credit against the corporate income tax liability imposed upon a taxpayer pursuant to the Kansas income tax act, the privilege tax liability imposed upon a taxpayer pursuant to the […]
