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SENATE BILL No. 82—page 2 child day care services, including the provision of the service of locating such services, to its for the taxpayer's employees or that provides facilities and necessary equipment for child day care services shall be allowed a credit against the privilege or income tax imposed by articles 11 and 32 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, as follows for the following expenses: (1) (A) Paying for child care for employees; (B) establishing or expanding a child care program that is primarily used by employees; (C) paying for referral services that connect employees to child care providers; and (D) providing for collaborative child care investment with other employers. (2) Subject to the limits set forth in subsection (d), the taxpayer shall be allowed a credit of 30%75% of the total amount expended pursuant to the expenses provided in paragraph (1) in the state during the taxable year by a taxpayer for child day care services purchased to provide care for the dependent children of the taxpayer's employees or for the provision of the service of locating such services for such children; (2) (A) in the taxable year in which a facility providing child day care services in the state for use primarily by the dependent children of the taxpayer's employees is established, 50% of the total amount expended during such year by a taxpayer in the establishment and operation of such facility; (B) in the taxable years other than the taxable year to which paragraph (2)(A) applies, 30% of the amount equal to the total amount expended during the taxable year by a taxpayer for the operation of a facility described in paragraph (2)(A) less the amount of moneys received by the taxpayer for use of such facility for child day care services; (3) (A) in the taxable year in which a facility providing child day care services in the state for use primarily by the dependent children of the taxpayers' employees is established in conjunction with one or more other taxpayers, 50% of the total amount expended during such year by a taxpayer in the establishment and operation of such facility; (B) in the taxable years other than the taxable year to which paragraph (3)(A) applies, 30% of the amount equal to the total amount expended during the taxable year by a taxpayer for the operation of a facility described in paragraph (3)(A) less the amount of moneys received by the taxpayer for use of such facility for child day care services; and (4) for all taxable years commencing after December 31, 2020, 50% of the amount equal to the total amount expended during the taxable year by a taxpayer as payments to an organization providing access to available child day care services for the taxpayer's employees. (b) Any employer that financially contributes to a third party that expands the availability of community child care shall be allowed a credit against the privilege or income tax imposed by articles 11 and 32 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, in an amount for expenses as follows: (1) (A) Establishing or expanding a child care program, including support to establish or maintain licensing; (B) enabling a program to purchase learning materials or play equipment; (C) compensating professional development for child care staff; (D) providing child care tuition assistance for families in need; and (E) providing referral services that connect families to child care