reglab/housing_qa huggingface dataset:
KS Stat § 79-32,191 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,191 Application of 79-32,190.

79-32,191. Application of 79-32,190. The provisions of this act shall apply to all taxable years commencing after December 31, 1991.History: L. 1989, ch. 285, § 2; L. 1992, ch. 124, § 2; July 1.
KS Stat § 79-32,194 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,194 Community services contribution income and privilege tax credit; citation of act.

79-32,194. Community services contribution income and privilege tax credit; citation of act. This act shall be known and may be cited as the "Kansas community services program act."History: L. 1994, ch. 38, § 1; July 1.
KS Stat § 79-32,196 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,196 Same; eligibility criteria for credit; limited retroactivity.

79-32,196. Same; eligibility criteria for credit; limited retroactivity. For taxable years commencing after December 31, 1997, any business firm which contributes to a community service organization or governmental entity which engages in the activities of providing community services, shall be allowed a credit, as provided in K.S.A. 79-32,197, against the tax imposed by the Kansas income tax act, the tax on net income of national banking associations, state banks, trust companies or savings and loan associations imposed under article 11 of chapter 79 of the Kansas Statutes Annotated, or the premium tax or privilege fees imposed pursuant to K.S.A. 40-252, and amendments thereto, if the proposal of the provider of community services is approved pursuant to K.S.A. 79-32,198. Any business firm which makes such a contribution after the effective date of this act and prior to July 1, 1998, shall be allowed a credit in accordance with this act, as if the contribution had been made in calendar year 1997, for the firm's tax liability for taxable years commencing after December 31, 1996. Notwithstanding any other provisions of this section, no business firm shall claim more than one credit for the same contribution.History: L. 1994, ch. 38, § 3; L. 1998, ch. 136, § 8; Apr. 30.
KS Stat § 79-32,197 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,197 Same; amount of credit, carryover.

79-32,197. Same; amount of credit, carryover. The amount of credit allowed pursuant to K.S.A. 79-32,196, and amendments thereto, shall not exceed 50% of the total amount contributed during the taxable year by the business firm to a community service organization or governmental entity for programs approved pursuant to K.S.A. 79-32,198, and amendments thereto. The amount of credit allowed pursuant to K.S.A. 79-32,196, and amendments thereto, shall not exceed 70% of the total amount contributed during the taxable year by the business firm in a rural community to a community service organization or governmental entity located therein for programs approved pursuant to K.S.A. 79-32,198, and amendments thereto. If the amount of the credit allowed by K.S.A. 79-32,196, and amendments thereto, exceeds the taxpayer's income tax liability imposed under the Kansas income tax act, such excess amount shall be refunded to the taxpayer. In no event shall the total amount of credits allowed under this section exceed $4,130,000 for any one fiscal year.History: L. 1994, ch. 38, § 4; L. 1999, ch. 154, § 9; L. 2001, ch. 176, § 11; July 1.
KS Stat § 79-32,197a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,197a Same; assignability of credits.

79-32,197a. Same; assignability of credits. Any business firm or business entity not subject to Kansas income, privilege or premiums tax, hereinafter designated the assignor, may sell, assign, convey or otherwise transfer tax credits allowed and earned pursuant to K.S.A. 79-32,196, and amendments thereto, for an amount not less than 50% of the value of any such credit. Such credits shall be deemed to be allowed and earned by any such business entity which is only disqualified therefrom by reason of not being subject to such Kansas taxes. The business firm acquiring earned credits, hereinafter designated the assignee, may use the amount of the acquired credits to offset up to 100% of its income, privilege or premiums tax liability for the taxable year in which such acquisition was made. Only the full credit amount for any one contribution may be transferred and such credit may be transferred one time. Unused credit amounts claimed by the assignee may be carried forward for up to five years, except that all such amounts shall be claimed within 10 years following the tax year in which the contribution was made. The assignor shall enter into a written agreement with the assignee establishing the terms and conditions of the agreement and shall perfect such transfer by notifying the director of community development of the department of commerce in writing within 30 calendar days following the effective date of the transfer and shall provide any information as may be required by the director of community development of the department of commerce to administer and carry out the provisions of this section. The amount received by the assignor of such tax credit shall be taxable as income of the assignor, and the excess of the value of such credit over the amount paid by the assignee for such credit shall be taxable as income of the assignee.History: L. 1999, ch. 154, § 8; L. 2001, ch. 176, § 12; L. 2003, ch. 154, § 96; July 1.
KS Stat § 79-32,198 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,198 Same; duties of director of community development of department of commerce; rules and regulations.

79-32,198. Same; duties of director of community development of department of commerce; rules and regulations. The director of community development of the department of commerce shall annually review and approve or disapprove the proposal of the provider of community services, except that, no proposal for crime prevention shall be approved without the endorsement of the agency of local government within the area in which crime prevention is to be provided. The proposal shall set forth the program to be conducted, why the program is needed, the estimated amount to be invested in the program and the plans for implementing the program. The director is hereby authorized to promulgate rules and regulations for establishing criteria for evaluating such proposals by the provider of community services for approval or disapproval and for establishing priorities for approval or disapproval of such proposals by the provider of community services with the assistance and approval of the secretary of the department of revenue.History: L. 1994, ch. 38, § 5; L. 2003, ch. 154, § 97; July 1.
KS Stat § 79-32,199 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,199 Application of 79-32,194 through 79-32,198.

79-32,199. Application of 79-32,194 through 79-32,198. The provisions of this act shall be applicable to all taxable years beginning after December 31, 1993.History: L. 1994, ch. 38, § 9; July 1.
KS Stat § 79-32,199a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,199a Application of 79-32,195, 79-32,197 and 79-32,197a.

79-32,199a. Application of 79-32,195, 79-32,197 and 79-32,197a. The provisions of K.S.A. 79-32,195, 79-32,197 and 79-32,197a shall be applicable to all taxable years commencing after December 31, 1998.History: L. 1999, ch. 154, § 10; May 27.
KS Stat § 79-32,199b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,199b Application of 79-32,195, 79-32,197 and 79-32,197a.

79-32,199b. Application of 79-32,195, 79-32,197 and 79-32,197a. The provisions of K.S.A. 79-32,195, 79-32,197 and 79-32,197a shall be applicable to all taxable years commencing after December 31, 2000.History: L. 2001, ch. 176, § 13; July 1.
KS Stat § 79-32,200 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,200 Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations.

79-32,200. Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations. (a) There shall be allowed as a credit against the tax liability imposed under the Kansas income tax act of a person who has entered into an agreement with the secretary for children and families under K.S.A. 39-7,132, and amendments thereto, an amount equal to 70% of the amount of financial assistance paid by such person under K.S.A. 39-7,132, and amendments thereto, as certified by the secretary for children and families, of not to exceed the amount of financial assistance which would have been paid under the aid to families with dependent children program from state matching contributions, as certified by the secretary for children and families, if such person had not agreed to assume some financial support.(b) An individual may not claim a tax credit under this section if a credit for child care and dependent care expenses was claimed on either the state or federal tax return, or if the individual receives payment for care of the person provided financial assistance.(c) The credit allowed by this section shall not exceed the amount of tax imposed under the Kansas income tax act reduced by the sum of any other credits allowable pursuant to law.(d) The provisions of this section shall be applicable to all taxable years commencing after December 31, 1993.(e) For tax year 2014 and all tax years thereafter, the income tax credit provided by this section shall only be available to taxpayers subject to the income tax on corporations imposed pursuant to subsection (c) of K.S.A. 79-32,110, and amendments thereto, and shall be applied only against such taxpayer's corporate income tax liability.History: L. 1994, ch. 265, § 3; L. 2012, ch. 135, § 22; L. 2014, ch. 115, § 434; July 1.
KS Stat § 79-32,202a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,202a Tax credit for adoption expenses.

79-32,202a. Tax credit for adoption expenses. (a) Commencing in tax year 2014, and all tax years thereafter, and in addition to the credit provided in subsection (b), there shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to: (1) 25% of the amount of the credit allowed against such taxpayer's federal income tax liability pursuant to section 23 of the federal internal revenue code determined without regard to subsection (c) of such section; (2) in addition to subsection (a)(1), 25% of the amount of such federal income tax credit, if the child adopted by the taxpayer was a resident of Kansas prior to such lawful adoption; and (3) in addition to subsections (a)(1) and (a)(2), 25% of the amount of such federal income tax credit, if the child adopted by the taxpayer is a child with special needs, as defined in section 23 of the federal internal revenue code, and the child was a resident of Kansas prior to such lawful adoption, for the taxable year in which such credit was claimed against the taxpayer's federal income tax liability.(b) Commencing in tax year 2014, and all tax years thereafter, there shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to $1,500 for the taxable year in which occurs the lawful adoption of a child in the custody of the secretary for children and families or a child with special needs, whether or not such individual is reimbursed for all or part of qualified adoption expenses or has received a public or private grant therefor. As used in this subsection, terms and phrases shall have the meanings ascribed thereto by the provisions of section 23 of the federal internal revenue code.(c) The credit allowed by subsections (a) and (b) shall not exceed the amount of the tax imposed by K.S.A. 79-32,110, and amendments thereto, reduced by the sum of any other credits allowable pursuant to law. If the amount of such tax credit exceeds the taxpayer's income tax liability for such taxable year, the amount thereof which exceeds such tax liability may be carried over for deduction from the taxpayer's income tax liability in the next succeeding taxable year or years until the total amount of the tax credits has been deducted from tax liability.History: L. 2014, ch. 86, § 4; July 1.
KS Stat § 79-32,204 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,204 Kansas income tax credit for corporations for required improvements to qualified swine facility.

79-32,204. Kansas income tax credit for corporations for required improvements to qualified swine facility. (a) As used in this section:(1) Terms have the meanings provided by K.S.A. 65-1,178, and amendments thereto;(2) "qualified swine facility" means a swine facility that: (A) Is owned and operated by a sole proprietorship or partnership or by a family farm corporation, authorized farm corporation, limited liability agricultural company, family farm limited liability agricultural company, limited agricultural partnership, family trust, authorized trust or testamentary trust, as defined by K.S.A. 17-5903, and amendments thereto; and (B) is utilizing its swine waste management system on January 1, 1998; and(3) "required improvements to a qualified swine facility" means capital improvements that the secretary of health and environment certifies to the director of taxation: (A) Are required for a qualified swine facility to comply with the standards and requirements established pursuant to K.S.A. 65-1,178 through 65-1,198, and amendments thereto, or pursuant to the amendments made by this act to K.S.A. 65-171d, and amendments thereto; and (B) are not required because of expansion for which a permit has not been issued or applied for before the effective date of this act.(b) There shall be allowed as a credit against the tax liability of a taxpayer imposed under the Kansas income tax act an amount equal to not more than 50% of the costs incurred by the taxpayer for required improvements to a qualified swine facility. The tax credit allowed by this subsection shall be deducted from the taxpayer's income tax liability for the taxable year in which the expenditures are made by the taxpayer. If the amount of such tax credit exceeds the taxpayer's income tax liability for such taxable year, the taxpayer may carry over the amount thereof that exceeds such tax liability for deduction from the taxpayer's income tax liability in the next succeeding taxable year or years until the total amount of the tax credit has been deducted from tax liability, except that no such tax credit shall be carried over for deduction after the fourth taxable year succeeding the year in which the costs are incurred.(c) The provisions of this section shall be applicable to all taxable years commencing after December 31, 1997.(d) For tax year 2013 and all tax years thereafter, the income tax credit provided by this section shall only be available to taxpayers subject to the income tax on corporations imposed pursuant to subsection (c) of K.S.A. 79-32,110, and amendments thereto, and shall be applied only against such taxpayer's corporate income tax liability.History: L. 1998, ch. 143, § 28; L. 2012, ch. 135, § 24; Jan. 1, 2013.
KS Stat § 79-32,205 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,205 Earned income tax credit.

79-32,205. Earned income tax credit. (a) There shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to 18% for tax years 2010 through 2012, and an amount equal to 17% for tax year 2013, and all tax years thereafter, of the amount of the earned income credit allowed against such taxpayer's federal income tax liability pursuant to section 32 of the federal internal revenue code for the taxable year in which such credit was claimed against the taxpayer's federal income tax liability.(b) If the amount of the credit allowed by subsection (a) exceeds the taxpayer's income tax liability imposed under the Kansas income tax act, such excess amount shall be refunded to the taxpayer.History: L. 1998, ch. 130, § 22; L. 2002, ch. 185, § 38; L. 2007, ch. 154, § 4; L. 2010, ch. 160, § 10; July 1.
KS Stat § 79-32,206 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment.

79-32,206. Credit for property tax paid on commercial and industrial machinery and equipment. For all taxable years commencing after December 31, 2001, and before January 1, 2012, there shall be allowed as a credit against the tax liability of a taxpayer imposed under the Kansas income tax act, the premiums tax upon insurance companies imposed pursuant to K.S.A. 40-252, and amendments thereto, and 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, an amount equal to 15% of the property tax levied for property tax years 2002, 2003 and 2004, 20% of the property tax levied for property tax years 2005 and 2006, and 25% of the property tax levied for property tax year 2007, and all such years thereafter, actually and timely paid during an income or privilege taxable year upon commercial and industrial machinery and equipment classified for property taxation purposes pursuant to section 1 of article 11 of the Kansas constitution in subclass (5) or (6) of class 2, machinery and equipment classified for such purposes in subclass (2) of class 2. For all taxable years commencing after December 31, 2004, and before January 1, 2012, there shall be allowed as a credit against the tax liability of a taxpayer imposed under the Kansas income tax act an amount equal to 20% of the property tax levied for property tax years 2005 and 2006, and 25% of the property tax levied for property tax year 2007 and all such years thereafter, actually and timely paid during an income taxable year upon railroad machinery and equipment classified for property tax purposes pursuant to section 1 of article 11 of the Kansas constitution in subclass (3) of class 2. If the amount of such tax credit exceeds the taxpayer's income tax liability for the taxable year, the amount thereof which exceeds such tax liability shall be refunded to the taxpayer. If the taxpayer is a corporation having an election in effect under subchapter S of the federal internal revenue code, a partnership or a limited liability company, the credit provided by this section shall be claimed by the shareholders of such corporation, the partners of such partnership or the members of such limited liability company in the same manner as such shareholders, partners or members account for their proportionate shares of the income or loss of the corporation, partnership or limited liability company. The secretary of revenue shall adopt rules and regulations regarding the filing of documents that support the amount of credit claimed pursuant to this section.History: L. 1998, ch. 130, § 23; L. 2002, ch. 185, § 11; L. 2003, ch. 147, § 30; L. 2004, ch. 171, § 6; L. 2011, ch. 116, § 11; July 1.
KS Stat § 79-32,207 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well.

79-32,207. Kansas income tax credit for corporations for plugging abandoned oil or gas well. (a) As used in this section, "abandoned oil or gas well" means an abandoned well, as defined by K.S.A. 55-191, and amendments thereto:(1) The drilling of which was commenced before January 1, 1970; and(2) which is located on land owned by the taxpayer claiming the tax credit allowed by this section.(b) For any taxable year commencing after December 31, 2000, a credit shall be allowed against the tax imposed by the Kansas income tax act on the Kansas taxable income of a taxpayer for expenditures made for the purpose of plugging any abandoned oil or gas well in accordance with rules and regulations of the state corporation commission applicable thereto, in an amount equal to 50% of such expenditures made in the taxable year.(c) If the amount of the tax credit allowed by this section exceeds the taxpayer's income tax liability for such taxable year, the amount thereof which exceeds such tax liability may be carried over for deduction from the taxpayer's income tax liability in the next succeeding taxable year or years until the total amount of the tax credit has been deducted from tax liability.(d) The total amount of credits allowed taxpayers pursuant to this section, including the amount of credits carried over under subsection (c), shall not exceed $250,000 for any one fiscal year.(e) The secretary of revenue shall adopt such rules and regulations as necessary to carry out the purposes of this section.(f) For tax year 2013 and all tax years thereafter, the income tax credit provided by this section shall only be available to taxpayers subject to the income tax on corporations imposed pursuant to subsection (c) of K.S.A. 79-32,110, and amendments thereto, and shall be applied only against such taxpayer's corporate income tax liability.History: L. 1998, ch. 122, § 6; L. 2001, ch. 176, § 9; L. 2012, ch. 135, § 25; Jan. 1, 2013.
KS Stat § 79-32,209 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,209 Federal innocent spouse rule conformity.

79-32,209. Federal innocent spouse rule conformity. In all cases where husband and wife file a joint Kansas income tax return and one spouse is relieved of liability under section 6013(e) or section 6015 of the federal internal revenue code, or would have otherwise been relieved of liability under either such section had there been a liability, such spouse shall be relieved of liability for tax, including interest and penalties, imposed under the Kansas income tax act for such taxable year.History: L. 2000, ch. 184, § 6; July 1.