K.S.A. § 74-50,226 — KS Code / Chapter 74 / Article 50 / Section 74-50,226
74-50,226 - Definitions.
Status: in_force

74-50,226. Definitions. As used in K.S.A. 2025 Supp. 74-50,226 and 74-50,227, and amendments thereto:

(a) "Administering agency" means the state agency or department charged with administering a particular economic development incentive program, as set forth by the program's enacting statute or, where no department or agency is set forth, the department of revenue.

(b) "Economic development incentive program" means:

(1) Any economic development incentive program administered wholly or in part by the secretary of commerce;

(2) any tax credit program, except for social and domestic tax credits, regardless of the administering agency;

(3) property that has been exempted from ad valorem taxation under the provisions of section 13 of article 11 of the constitution of the state of Kansas;

(4) property that has been purchased, acquired, constructed, reconstructed, improved, equipped, furnished, repaired, enlarged or remodeled with all or any part of the proceeds of revenue bonds issued under the authority of K.S.A. 12-1740 through 12-1749a, and amendments thereto, that is exempt from ad valorem taxation under K.S.A. 79-201a Second , and amendments thereto;

(5) a ny economic development fund, including, but not limited to, the job creation program fund established by K.S.A. 74-50,224, and amendments thereto, and the economic development initiatives fund, established by K.S.A. 79-4804, and amendments thereto ; and

(6) local government-based economic development programs or incentives, including, but not limited to:

(A) Community improvement districts, K.S.A. 12-6a26 et seq., and amendments thereto;

(B) tax increment financing, K.S.A. 12-1770 et seq., and amendments thereto;

(C) business improvement districts, K.S.A. 12-1781 et seq., and amendments thereto;

(D) self-supported municipal improvement districts, K.S.A. 12-1794 et seq., and amendments thereto;

(E) neighborhood revitalization act, K.S.A. 12-17,114 et seq., and amendments thereto;

(F) downtown redevelopment act, K.S.A. 12-17,121 et seq., and amendments thereto;

(G) transportation development districts, K.S.A. 12-17,140 et seq., and amendments thereto;

(H) public improvement districts, K.S.A. 12-17,152 et seq., and amendments thereto;

(I) industrial development bonds, K.S.A. 12-3801 et seq., and amendments thereto; and

(J) any other e conomic development incentive offered by the local government and accepted by the recipient that may be quantified as to the value provided to the recipient , including any grant, loan, lease, land acquisition, site preparation, utilities, facilities, streets or roadways, workforce development or workforce training .

(c) "Enterprise" means a corporation, limited liability company, S corporation, partnership, registered limited liability partnership, foundation, association, nonprofit entity, sole proprietorship, business trust or other entity engaged in business.

(d) "Local government" means:

(1) Any city, county or unified government, or any subdivision thereof; or

(2) any instrumentality of a city, county or unified government, established for the purpose of economic development of such city, county or unified government, that is funded in whole or in part by such local government.

(e) "Recipient" means the enterprise, identified by the business name filed with the secretary of state, that is the original applicant for and receives proceeds from an economic development incentive program directly from the administering agency. "Recipient" includes an enterprise that is no longer solvent due to bankruptcy and a recipient with respect to an economic development project that has failed. If the "recipient" is an enterprise created primarily for the purpose of the economic development project, "recipient" includes the enterprise or enterprises, partners or principals that own or, individually or with other enterprises, have a controlling interest in the "recipient."

(f) "Searchable website or web page" means a website or web page that allows the public to search and aggregate the information identified and required to be provided by this section and K.S.A. 74-50,227, and amendments thereto, including requirements that the website or web page offer users the ability to efficiently search and display data at least by economic development incentive program, recipient and location of the economic development project by county and calculate incentive totals for each category claimed by year and be searchable by year .

(g) "Social and domestic tax credits" means the adoption credit created pursuant to K.S.A. 79-32,202a, and amendments thereto, the earned income tax credit created pursuant to K.S.A. 79-32,205, and amendments thereto, the food sales tax credit created pursuant to K.S.A. 79-32,271, and amendments thereto, the child and dependent care tax credit created pursuant to K.S.A. 79-32,111c, and amendments thereto, and the homestead property tax refund created pursuant to K.S.A. 79-4501 et seq., and amendments thereto.

(h) "Tax credit program" means any credit allowed against the tax imposed by the Kansas income tax act, the premium or privilege fees imposed pursuant to K.S.A. 40-252, and amendments thereto, or the privilege tax as measured by net income of financial institutions imposed pursuant to article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto.