Kansas Education Funding Programs: The Low Income Students Scholarship and 2027 Federal Credit Explained

Quick answer: Kansas’s main education funding program for parents is the Tax Credit for Low Income Students Scholarship (TCLISS) Program. Donors give to scholarship granting organizations (SGOs) and receive a Kansas tax credit of 75 percent of the contribution. SGOs award scholarships of up to $8,000 per school year for tuition, fees and school-provided transportation at participating private schools. A child qualifies if family income is at or below 250 percent of the federal poverty guidelines and the child either attended public school in kindergarten through grade 8 the prior year or is under six and eligible to enroll. In 2026 Kansas also opted in to the federal scholarship tax credit that begins in 2027.

Kansas does not have a state education savings account or a statewide voucher. Its private school choice program is a tax-credit scholarship that has been in place since 2015, and its rules are narrower than in many neighboring states. Knowing those rules before you apply saves a lot of back-and-forth with schools.

This guide covers eligibility, award limits, how to apply, the homeschool picture and the new federal credit. For context on how Kansas compares with other states, see our guide to state education funding programs.

Sources: Kansas Legislative Research Department (KLRD), Briefing Book 2026: Tax Credit for Low Income Students Scholarship Program; Kansas Statutes, K.S.A. 72-4351 through 72-4357; Kansas Department of Revenue, 2026 Kansas Tax Legislation summary (SB 361); KLRD Legislative Highlights 2026; IRS, Federal Scholarship Tax Credit participating states list (updated October 22, 2026). Poverty guidelines change every year. This is general information, not legal or tax advice. Last verified October 2026.

Kansas's Program at a Glance

Feature	Tax Credit for Low Income Students Scholarship (TCLISS)
Type	Tax-credit scholarship
Enacted	2014 Legislature; in effect January 1, 2015
Funded by	Contributions to scholarship granting organizations
Donor credit	75 percent of the contribution (70 percent for tax years 2015 through 2022)
Per-donor limit	Contributions up to $500,000 per tax year
Statewide credit cap	$10 million per tax year, per KLRD’s 2026 Briefing Book
Family income limit	250 percent of federal poverty guidelines
Maximum scholarship	$8,000 per student per school year
What it pays	Tuition, fees and expenses at a qualified school, plus school-provided transportation

If the vocabulary is new, our explainer on ESA vs. voucher vs. tax-credit scholarship lays out how each model works.

Who Is Eligible

KLRD summarizes the statutory definition of an “eligible student” as a child who lives in Kansas and meets one of two paths.

Path 1: A first-time scholarship

The child’s annual family income must be less than or equal to 250 percent of the federal poverty guidelines, and the child must either:

• have been enrolled in kindergarten or grades one through eight in any public school in the school year before the scholarship is first sought; or
• be under age six and eligible to enroll in a public school in the year the scholarship is first sought.

Path 2: A renewing student

A child who has already received a scholarship under the program remains eligible until graduating from high school or reaching age 21.

What these rules mean

Families whose children have always attended private school, and who are past kindergarten age, generally do not qualify for a first-time scholarship. Students entering high school directly from private school also fall outside the first-time rules. The program is aimed at lower-income families moving a child from a public school, and at young children just starting school.

Because poverty guidelines are updated each year by the U.S. Department of Health and Human Services, the dollar limit for your household size changes. Ask the SGO which year’s guidelines it applies and what income proof it accepts.

According to KLRD, 2,794 students from 105 public school districts had been deemed eligible for a scholarship from the program’s start in 2015 through January 2025.

How Much the Scholarship Pays

Scholarships may not exceed $8,000 per eligible student for each school year. They must cover tuition, fees and expenses of a qualified school and, where the school provides it, transportation to the school. KLRD notes that SGOs must give at least 90 percent of contributions they receive to eligible students as scholarships within 36 months.

The $8,000 figure is a ceiling. Actual awards depend on how much each SGO raised and how many students it serves, so it helps to talk to more than one SGO if your school works with several.

Which Schools Participate

A “qualified school” is a nonpublic elementary or secondary school that is accredited by the Kansas State Board of Education or by an accrediting agency the Board recognizes (or working in good faith toward that accreditation), has told the State Board it intends to participate and follows program rules. KLRD reports that 130 schools participated in the 2023-2024 school year and that 11 SGOs were certified for the 2025 tax year. Each SGO has to apply to both the Kansas Department of Revenue and the Kansas State Department of Education.

How to Apply

Families apply to an SGO, not to the state. A step-by-step approach:

1. Choose schools first. Ask each private school you are considering whether it participates in the program.
2. Ask which SGOs serve that school. Schools usually know which organizations fund their students.
3. Check your income. Compare household income with 250 percent of the current federal poverty guideline for your family size.
4. Confirm the enrollment path. Gather proof of public school enrollment for the prior year, or your child’s birth certificate if under six.
5. Submit the SGO’s application. Expect requests for income documents and proof of Kansas residency.
6. Plan for the remaining cost. Compare tuition with the likely award and ask the school about its own aid.

Our article on applying for state education funding has a document checklist that works for SGO applications too.

Questions to Ask an SGO

• When does your application open, and do you award on a rolling basis?
• Which income documents do you accept?
• Is the award paid directly to the school?
• Will the scholarship renew each year, and what do renewing families need to submit?
• Does the award cover transportation if our school provides it?
• What happens if we change to another participating school mid-year?

Writing the answers down for each SGO makes it much easier to compare offers.

Kansas and Homeschooling

Kansas does not have a separate homeschool statute. The Kansas State Department of Education explains that home schools operate as non-accredited private schools. Under the compulsory attendance law, K.S.A. 72-3120, a child may attend a private, denominational or parochial school taught by competent teachers for a period of time substantially equivalent to the public school term. Families register the school’s name and address with the State Board of Education.

The TCLISS program pays scholarships to qualified schools that meet accreditation requirements, so a home school operating as a non-accredited private school is not a qualified school under the program. Our article on whether homeschoolers can use state education funds shows which states offer funding to home-educating families.

The 2027 Federal Scholarship Tax Credit in Kansas

Kansas enacted SB 361 in 2026. According to the Kansas Department of Revenue and KLRD, the law elects Kansas’s participation in the federal tax credit for individual contributions to SGOs under Section 25F of the Internal Revenue Code for taxable years beginning after December 31, 2026, and directs the State Treasurer to send the IRS a list of qualifying Kansas SGOs each year. Kansas is on the IRS list of participating states for 2027 (updated October 22, 2026).

The IRS explains that the federal credit is worth up to $1,700 for certain cash contributions to SGOs, starting January 1, 2027. The Department of Revenue notes that the federal credit is reduced by the Kansas Low Income Student Scholarship credit claimed on Form K-70 when the same contribution is the basis for both credits.

For parents, the federal credit may bring more scholarship dollars into Kansas organizations. Federal scholarships follow federal rules, which differ from TCLISS rules, so ask any SGO which program an award comes from.

How the Donor Credit Works

Families sometimes ask grandparents, employers or local businesses to support the scholarship organization their school uses. Understanding the donor rules helps those conversations.

• Who can give. KLRD lists eligible contributors as individuals filing a Kansas income tax return, corporations filing a corporate income tax return, taxpayers filing a privilege tax return and companies filing an insurance premium tax statement.
• Credit size. Contributors receive a Kansas tax credit equal to 75 percent of the contribution for tax years beginning January 1, 2023.
• Limits. Contributions per contributor cannot exceed $500,000 in a tax year, and total credits are capped statewide each year.
• Carryforward. If the credit is larger than the contributor’s tax liability, the unused part can be carried forward until it is used up.
• Allocation. Under K.S.A. 72-4357, each SGO determines its credit allocation in consultation with the Secretary of Revenue before credits are issued.

Donors cannot direct a scholarship to a specific child. SGOs choose recipients among eligible students under their own procedures, so a donation by a relative does not guarantee an award for that relative’s student.

Planning for the Full Cost of Private School

Even with a scholarship, families usually pay part of the bill. A few practical steps help:

1. Get the full price. Ask each school for tuition plus required fees, uniforms, books, activity charges and any before- or after-school care.
2. Subtract the realistic award. Use the amount the SGO says it typically awards, not the $8,000 maximum.
3. Ask about school-based aid. Many private schools run their own tuition assistance with separate deadlines.
4. Check payment plans. Monthly plans spread the remaining balance across the year.
5. Budget for renewal. Scholarships are awarded one school year at a time, so plan to reapply and resubmit documents annually.

A Sample Timeline for a Kansas Family

• Winter: Visit participating schools and ask which SGOs they use.
• Early spring: Gather tax returns and income documents; confirm your child’s current public school enrollment.
• Spring: Submit SGO applications and the school’s admission paperwork.
• Summer: Review the award letter, finalize enrollment and set up any payment plan.
• Following year: Reapply as a renewing student under Path 2.

Exact dates vary by SGO, so treat this as a general order of steps rather than official deadlines.

Mistakes to Avoid

• Enrolling in private school before applying. The first-time rules look at the prior year’s public school enrollment, so switching schools first can cost eligibility.
• Assuming $8,000 is guaranteed. It is the legal maximum, not a standard award.
• Using an outdated income chart. Check the current year’s guideline.
• Contacting the state for an application. Families apply through SGOs.
• Missing renewal paperwork. Renewing students stay eligible under the law, but each SGO still sets its own renewal steps and dates.

Many of these errors show up in other states too. Our roundup of common mistakes with state education funding covers more of them, including record keeping and spending rules.

Frequently Asked Questions

Does Kansas have school vouchers or an ESA?

No. As of October 2026, Kansas’s private school choice program for families is the Tax Credit for Low Income Students Scholarship Program.

What is the income limit for the Kansas TCLISS scholarship?

Annual family income must be at or below 250 percent of the federal poverty guidelines for a first-time scholarship.

How much is the Kansas Low Income Students Scholarship?

Up to $8,000 per student per school year, covering tuition, fees and school-provided transportation.

Can my child in private school already get a TCLISS scholarship?

Generally only if they previously received one. First-time scholarships require prior public school enrollment in K-8 or being under age six and eligible to enroll in public school.

Is Kansas in the federal school choice tax credit?

Yes. Kansas opted in through SB 361 in 2026 and appears on the IRS list of participating states for 2027.

The Bottom Line

Kansas’s main funding route for parents is an income-limited scholarship of up to $8,000, built for lower-income students moving from public school and young children starting school. Start with a participating school, talk to its SGOs, apply before switching schools and watch for new federal-credit scholarships beginning in 2027.