(March 9, 2026) – Today, the Senate Assessment and Taxation Committee held a hearing on Senate Bill 521, which provides for credits for payment of employee's child care and contributions to a third party for increased child care options.

The committee heard an overview of the bill from staff and then heard from the following proponent conferees:

• Nathan Kessler, Kansas Action for Children;
• Jason Watkins, Wichita Chamber of Commerce; and
• Jessica Lucas, United Methodist Health Ministry Fund.

Conferees suggested very few employers are using the tax credit in its current form. Senate Bill 521 makes it much more likely that employers will use the tax credit created in recent years.

The committee closed the hearing on Senate Bill 521 and took up working House Bill 2745. This legislation provides for a protest petition and a property tax notice in lieu of revenue neutral notification. The committee began work on the bill last week, with a motion to replace the previously distributed provisions. It maintains property tax notice, but rather than what the house does, it keeps the revenue neutral rate process, allows a protest process and provides a protest process. If successful, the taxing jurisdiction could not exceed the revenue-neutral rate. It would extend school district budget deadlines to meet other budgets. It allows for a CPI increase based on a three-year average of CPI.

The committee asked whether school bonding is excluded in this proposal, as opposed to what came over from the House. The chair offered an amendment requiring that any petition have 10 percent of the registered voters in the taxing district as of Jan. 1 of that election year. The committee members discussed concerns about the bond impacts related to this approach and voted to amend as proposed.

Sen. Ethan Corson (D-Fairway) expressed concern about double standards being imposed on locals by state legislators, and 10 percent shouldn't be able to stop something 90 percent. He offered an amendment to raise the threshold for filing a petition to 50 percent. The motion to further Sen. Corson's motion to amend failed on a voice vote.

Next, Senator Jeff Klemp (R-Leavenworth) made a motion to limit increases in CPI Midwest to the previous year's level rather than a rolling three-year average, not to exceed three percent. That motion was approved. Senator Stephen Owens (R-Newton) amended the bill to require each revenue-neutral notification to include an option for the taxpayer to sign, and that signature can be used to signify a protest for the purposes of meeting the 10 percent threshold of a petition. The committee also amended for the state to pay for the next five years' worth of expenses related to the revenue-neutral letter sent to taxpayers. Committee members asked for a template to consider.

The committee will return later today to continue its work on the House tax bill.