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State of Kansas Fiscal Year 2022
1. Name of Service Program: State Earned Income Tax Credits
2. Description of the Major Program Benefits, Services, and Activities:
Kansas provides a State Earned Income Tax credit (EITC) to low-income families who meet the eligibility guidelines for the federal earned income tax credit. The State EITC is based on a percentage of the federal earned income tax credit.
3. Purpose(s) of Benefit or Service Program: This tax credit serves as an incentive for adults to work and, thereby, reduce dependency on public assistance. The State claims Maintenance of Effort (MOE) from the amount of the State EITC which is refunded to families less the estimated portion that is subject to State debt setoff. EITC is limited to working families with low to moderate income level, based on Internal Revenue Service (IRS) tax rates.
4. Program Type: This program is operated separate from the TANF program and serves TANF purpose 2
5. Total State Expenditures for the Program for the Fiscal Year: $52,660,253
6. Total State MOE Expenditures under the Program for the Fiscal Year: $34,996,238
7. Total Number of Families serviced with MOE Funds: 77,878
Fair and Equitable Treatment:
Eligibility for assistance is based on financial and non-financial factors that are the same statewide. A statewide matrix of benefit levels, as established by Kansas Administrative Regulation, are used to determine the amount of assistance for each eligible family. Eligibility guidelines and benefit levels are published in the Kansas Administrative Regulations and in the Kansas Economic and Employment Services Manual. The manual is available to the public on the internet and is available for review in DCF offices. Changes to regulations require approval of the State's Rules and Regulations Board comprised of State representatives and senators, a representative of the Kansas Department of Administration, and the Kansas Attorney General. Regulation changes are published in the Kansas Register, announced in an open meeting, and held in abeyance for 30 days for comment.