reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,177 Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years.

79-32,177. Credit against tax for making certain property used in trade or business or held for production of income accessible to or usable in the employment of persons with a disability; amount; carryover to subsequent taxable years.
Any taxpayer who makes expenditures for the purpose of making all or any portion of an existing facility accessible to individuals with a disability, or who makes expenditures for the purpose of making all or any portion of a facility or of equipment usable for the employment of individuals with a disability, which facility or equipment is on real property located in this state and used in a trade or business or held for the production of income, shall be entitled to claim an income tax credit in an amount equal to 50% of such expenditures or, the amount of $10,000, whichever is less, against the income tax liability imposed against such taxpayer pursuant to article 32 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto. Such tax credit 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 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, except that no such tax credit shall be carried over for deduction after the fourth taxable year succeeding the taxable year in which the expenditures are made.
History:
L. 1978, ch. 409, § 3; L. 1981, ch. 388, § 3; L. 1992, ch. 208, § 21; L. 1994, ch. 195, § 13; L. 2012, ch. 135, § 19; L. 2014, ch. 86, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,179 Application of K.S.A. 79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178.

79-32,179.
Application of
K.S.A.
79-1117, 79-1118, 79-32,117 and 79-32,175 through 79-32,178.
The provisions of this act shall apply to all taxable years commencing after December 31, 1977.
History:
L. 1978, ch. 409, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,180 Application of K.S.A. 79-32,175 through 79-32,177, inclusive.

79-32,180.
Application of
K.S.A.
79-32,175 through 79-32,177, inclusive.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1980.
History:
L. 1981, ch. 388, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,182b Credit against tax for certain research and development activity expenditures.

79-32,182b. Credit against tax for certain research and development activity expenditures.
(a) For all taxable years commencing after December 31, 2022, 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 in research and development activities conducted within this state in an amount equal to 10% of the amount by which the amount expended for such activities in the taxable year of the taxpayer exceeds the taxpayer's average of the actual expenditures for such purposes made in such taxable year and the next preceding two taxable years.
(b) In any one taxable year, the amount of such credit allowable for deduction from the taxpayer's tax liability shall not exceed 25% of the total amount of such credit plus any applicable carry forward amount. The amount by which that portion of the credit allowed by subsections (a) and (b) to be claimed in any one taxable year exceeds the taxpayer's tax liability in such year may be carried forward until the total amount of the credit is used.
(c) As used in this section, the term "expenditures in research and development activities" means expenditures made for such purposes, other than expenditures of moneys made available to the taxpayer pursuant to federal or state law, which are treated as expenses allowable for deduction under the provisions of the federal internal revenue code of 1986, as amended, except that for taxable years commencing after December 31, 2013, expenditures in research and development activities shall not include any expenditures for the performance of any abortion, as defined in K.S.A. 65-6701, and amendments thereto.
(d) For tax year 2023 and all tax years thereafter, the income tax credit allowed pursuant to this section shall be transferable by a taxpayer without a current tax liability. The tax credit may be transferred to any person and be claimed by the transferee as a credit against the transferee's Kansas income tax liability in the tax year when it was transferred. The credit shall be claimed and may be carried forward by the transferee as provided and limited by subsection (b). No person shall be entitled to a refund for the transferred tax credit. Only the full credit may be transferred, and the credit may only be transferred one time. Documentation of any credit acquired by transfer shall be provided by the taxpayer or the transferee in the manner required by the secretary of revenue.
History:
L. 2001, ch. 130, § 1; L. 2012, ch. 135, § 20; L. 2013, ch. 119, § 19; L. 2022, ch. 63, § 41; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,188 Severability of provisions of act.

79-32,188.
Severability of provisions of act.
If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.
History:
L. 1989, ch. 303, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,189 Application of act.

79-32,189.
Application of act.
Except as otherwise more specifically provided, the provisions of this act shall be applicable to all taxable years commencing after December 31, 1988.
History:
L. 1989, ch. 303, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,191 Application of K.S.A. 79-32,190.

79-32,191.
Application of
K.S.A.
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.
2023 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.
2023 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; April 30.
2023 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.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,199 Application of K.S.A. 79-32,194 through 79-32,198.

79-32,199.
Application of
K.S.A.
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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,199a Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.

79-32,199a.
Application of
K.S.A.
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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,199b Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a.

79-32,199b.
Application of
K.S.A.
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.
2023 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.
2023 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.
2023 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; January 1, 2013.
2023 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.
2023 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.
2023 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; January 1, 2013.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations.

79-32,210. Kansas income tax credit for property tax paid by telecommunication companies which are corporations.
(a) For all taxable years commencing after December 31, 2000, and with respect to property initially acquired and first placed into service in this state on and after January 1, 2001, there shall be allowed as a credit against the tax liability imposed by the Kansas income tax act of a telecommunications company, as defined in K.S.A. 79-3271, and amendments thereto, an amount equal to the difference between the property tax levied for property tax year 2001, and all such years thereafter, and actually and timely paid during the appropriate income taxable year upon property assessed at the 33% assessment rate and the property tax which would be levied and paid on such property if assessed at a 25% assessment rate.
(b) If the amount of the tax credit determined under subsection (a) exceeds the tax liability for the telecommunications company for any taxable year, the amount thereof which exceeds such tax liability shall be refunded to the telecommunications company. If the telecommunications company 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 income or loss of the corporation, partnership or limited liability company.
(c) As used in this section, the term "acquired" shall not include the transfer of property pursuant to an exchange for stock securities, or the transfer of assets of one business entity to another due to a merger or other consolidation.
(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. 2000, ch. 184, § 30; L. 2012, ch. 135, § 26; January 1, 2013.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,211b Historic Kansas act; citation.

79-32,211b. Historic Kansas act; citation.
K.S.A. 79-32,211, and amendments thereto, and K.S.A. 2023 Supp. 79-32,211b and 79-32,211c, and amendments thereto, shall be known as and may be cited as the historic Kansas act.
History:
L. 2022, ch. 85, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,212 Kansas income tax credit for single city port authority.

79-32,212. Kansas income tax credit for single city port authority.
(a) For taxable years 2002 through 2024, 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 100% of the amount attributable to the retirement of indebtedness authorized by a single city port authority established before January 1, 2002. In no event shall the total amount of the credits allowed under this section exceed $500,000 for any one fiscal year.
(b) Upon certification by the secretary of revenue of the amount of any such credit, the director of accounts and reports shall issue to such taxpayer a warrant for such amount which shall be deemed to be a capital contribution.
(c) For tax years 2013 through 2021, the income tax credit provided by this section shall only be available to taxpayers subject to the income tax on corporations imposed pursuant to K.S.A. 79-32,110(c), and amendments thereto, and shall be applied only against such taxpayer's corporate income tax liability.
(d) For tax years 2022 through 2024, the income tax credit provided by this section shall be available to all taxpayers subject to the income tax imposed pursuant to K.S.A. 79-32,110, and amendments thereto, and shall be applied only against such taxpayer's income tax liability.
History:
L. 2002, ch. 109, § 1; L. 2012, ch. 135, § 27; L. 2021, ch. 101, § 14; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,214 Amended returns to be filed by taxpayers receiving certain refund of property taxes.

79-32,214.
Amended returns to be filed by taxpayers receiving certain refund of property taxes.
Notwithstanding the statute of limitations provisions in K.S.A. 79-3230, and amendments thereto, any taxpayer receiving a refund of property taxes pursuant to K.S.A. 79-1705, after having claimed any income tax business expense deductions or income tax credits with respect to any amount of such refunded property taxes, shall file amended returns for any tax years in which such deductions or credits were claimed. Such taxpayer shall be liable for any additional income tax owed on such amended returns. Nothing in this section shall allow the filing of an amended return for any purpose other than that specifically provided for in this section.
History:
L. 2005, ch. 199, § 4; May 19.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,216 Citation of act.

79-32,216.
Citation of act.
This act[*] shall be known and may be cited as the Kansas energy development act.
History:
L. 2006, ch. 209, § 40; July 1.
* This act, see L. 2006, ch. 209 in the Comparative Table of Sections contained in the Constitutions volume of the Kansas Statutes Annotated.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,217 Refineries; credit for certain investments; definitions.

79-32,217.
Refineries; credit for certain investments; definitions.
As used in K.S.A. 79-32,217 through 79-32,220, and amendments thereto:
(a) "Expansion of an existing refinery" means expansion which begins after December 31, 2005, of the capacity of an existing refinery by at least 10% of such capacity.
(b) "New refinery" means a refinery, construction of which begins after December 31, 2005.
(c) "Pass-through entity" means any: (1) Corporation which is exempt from income tax under section 1363 of the federal internal revenue code and which complies with the requirements of K.S.A. 79-32,100e, and amendments thereto; (2) limited liability company; (3) partnership; or (4) limited liability partnership.
(d) "Qualified investment" means expenditures made in construction of a new refinery, expansion of an existing refinery or restoration of production of a refinery, for real and tangible personal property incorporated in and used as part of such refinery.
(e) "Refinery" means an industrial process plant, located in this state, where crude oil is processed and refined into petroleum products.
(f) "Restoration of production of a refinery" means restoration which begins after December 31, 2005, of production of a refinery which has been out of production for five or more years.
History:
L. 2006, ch. 209, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,219 Same; pass-through entities.

79-32,219.
Same; pass-through entities.
(a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, partner or member of the entity is entitled to a tax credit equal to the tax credit determined for the entity for the taxable year in excess of the entity's tax liability under the Kansas income tax act for the taxable year multiplied by the percentage of the entity's distributive income to which the shareholder, partner or member is entitled.
(b) If a refinery is co-owned by two or more taxpayers, the amount of the credit that may be allowed to a co-owner in a taxable year is equal to the tax credit determined under K.S.A. 79-32,218, and amendments thereto, with respect to the total qualified investment in such refinery multiplied by the co-owner's percentage of ownership in such refinery.
(c) Such credit shall be taken in 10 equal, annual installments, beginning with the year in which the entity places into service the new refinery, the expansion of an existing refinery or the restoration of production of a refinery which has been out of production for five or more years.
(d) If the amount of an annual installment of a tax credit allowed a shareholder, partner, member or co-owner under this section exceeds the taxpayer's income tax liability for the taxable year in which the annual installment is allowed, 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, except that no such tax credit shall be carried over for deduction after the 14th taxable year succeeding the taxable year in which the first annual installment is allowed.
History:
L. 2006, ch. 209, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,220 Same; claim for credit.

79-32,220.
Same; claim for credit.
To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the taxpayer's agreement for a tax credit entered into with the secretary of commerce pursuant to K.S.A. 79-32,218, and amendments thereto, and all information that the director determines necessary for the calculation of the credit provided by this act.
History:
L. 2006, ch. 209, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,221 Same; accelerated depreciation, deduction.

79-32,221.
Same; accelerated depreciation, deduction.
(a) In addition to the income tax credit allowable pursuant to K.S.A. 79-32,217 through 79-32,220, and amendments thereto, a taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amortization of the amortizable costs of a new refinery, an expansion of an existing refinery or restoration of production of a refinery which has been out of production for five or more years based upon a period of 10 years. Such amortization deduction shall be an amount equal to 55% of the amortizable costs of such new refinery, such expansion of an existing refinery or such restoration of production of a refinery for the first taxable year in which such refinery, such expansion of an existing refinery or such restoration of production of a refinery is in production and 5% of the amortizable costs of such new refinery, such expansion of an existing refinery or such restoration of production of a refinery for each of the next nine taxable years.
(b) The election of the taxpayer to claim the deduction allowed by subsection (a) shall be made by filing a statement of such election with the secretary of revenue in the manner and form and within the time prescribed by rules and regulations adopted by the secretary.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2005.
(d) The secretary of revenue shall adopt such rules and regulations as deemed necessary to carry out the provisions of this section.
(e) As used in this section, terms have the meanings provided by K.S.A. 79-32,217, and amendments thereto.
History:
L. 2006, ch. 209, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,223 Crude oil or natural gas pipelines; credits for certain investments; definitions.

79-32,223.
Crude oil or natural gas pipelines; credits for certain investments; definitions.
As used in K.S.A. 79-32,223 through 79-32,226, and amendments thereto:
(a) "New qualifying pipeline" means a qualifying pipeline, construction of which begins after December 31, 2005.
(b) "Pass-through entity" means any: (1) Corporation which is exempt from income tax under section 1363 of the federal internal revenue code and which complies with the requirements of K.S.A. 79-32,100e, and amendments thereto; (2) limited liability company; (3) partnership; or (4) limited liability partnership.
(c) "Qualified investment" means expenditures made in construction of a new qualifying pipeline for real and tangible personal property incorporated in and used as part of such pipeline.
(d) "Qualifying pipeline" means a pipeline which is located in this state, is used primarily for transportation of crude oil or natural gas liquids and has a length of more than 190 miles in this state and to which refineries or natural gas liquid processing facilities in this state have access.
History:
L. 2006, ch. 209, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,225 Same; pass-through entities.

79-32,225.
Same; pass-through entities.
(a) If a qualified investment is made by or transferred to a pass-through entity and the credit allowed by this act for a taxable year is greater than the entity's tax liability against which the tax credit may be applied, a shareholder, partner or member of the entity is entitled to a tax credit equal to the tax credit determined for the entity for the taxable year in excess of the entity's tax liability under the Kansas income tax act for the taxable year multiplied by the percentage of the entity's distributive income to which the shareholder, partner or member is entitled.
(b) If a new qualifying pipeline is co-owned by two or more taxpayers, the amount of the credit that may be allowed to a co-owner in a taxable year is equal to the tax credit determined under K.S.A. 79-32,224, and amendments thereto, with respect to the total qualified investment in such pipeline multiplied by the co-owner's percentage of ownership in such pipeline.
(c) Such credit shall be taken in 10 equal, annual installments, beginning with the year in which the entity places into service the new qualifying pipeline.
(d) If the amount of an annual installment of a tax credit allowed a shareholder, partner, member or co-owner under this section exceeds the taxpayer's income tax liability for the taxable year in which the annual installment is allowed, 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, except that no such tax credit shall be carried over for deduction after the 14th taxable year succeeding the taxable year in which the first annual installment is allowed.
History:
L. 2006, ch. 209, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,226 Same; claim for credit.

79-32,226.
Same; claim for credit.
To receive the credit awarded by this act, a taxpayer must claim the credit on the taxpayer's annual state income tax return or returns in the manner prescribed by the director of taxation. The taxpayer shall submit to the director a copy of the taxpayer's agreement for a tax credit entered into with the secretary of commerce pursuant to K.S.A. 79-32,224, and amendments thereto, and all information that the director determines necessary for the calculation of the credit provided by this act.
History:
L. 2006, ch. 209, § 10; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,227 Same; accelerated depreciation, deduction.

79-32,227.
Same; accelerated depreciation, deduction.
(a) In addition to the income tax credit allowable pursuant to K.S.A. 79-32,223 through 79-32,226, and amendments thereto, a taxpayer shall be entitled to a deduction from Kansas adjusted gross income with respect to the amortization of the amortizable costs of a new qualifying pipeline based upon a period of 10 years. Such amortization deduction shall be an amount equal to 55% of the amortizable costs of such new qualifying pipeline for the first taxable year in which such new qualifying pipeline is in production and 5% of the amortizable costs of such new qualifying pipeline for each of the next nine taxable years.
(b) The election of the taxpayer to claim the deduction allowed by subsection (a) shall be made by filing a statement of such election with the secretary of revenue in the manner and form and within the time prescribed by rules and regulations adopted by the secretary.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2005.
(d) The secretary of revenue shall adopt such rules and regulations as deemed necessary to carry out the provisions of this section.
(e) As used in this section, terms have the meanings provided by K.S.A. 79-32,223, and amendments thereto.
History:
L. 2006, ch. 209, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,228 Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions.

79-32,228.
Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions.
As used in K.S.A. 79-32,228 through 79-32,231, and amendments thereto:
(a) "Expansion of an existing coal or coke gasification nitrogen fertilizer plant" means expansion which begins after December 31, 2005, of the capacity of an existing coal or coke gasification nitrogen fertilizer plant by at least 20% of such capacity.
(b) "Integrated coal or coke gasification nitrogen fertilizer plant" means a facility which: (1) Is located in Kansas, (2) converts coal or petroleum coke into synthesis gas and (3) uses the synthesis gas to produce nitrogen fertilizer.
(c) "Kansas coal" means coal from a mine whose coal deposits are located in the ground wholly or partially in Kansas regardless of the location of the mine's tipple.
(d) "New coal or coke gasification nitrogen fertilizer plant" means a coal or coke gasification nitrogen fertilizer plant, construction of which begins after December 31, 2005.
(e) "Pass-through entity" means any: (1) Corporation which is exempt from income tax under section 1363 of the federal internal revenue code and which complies with the requirements of K.S.A. 79-32,100e, and amendments thereto; (2) limited liability company; (3) partnership; or (4) limited liability partnership.
(f) "Qualified investment" means expenditures made in construction of a new integrated coal or coke gasification nitrogen fertilizer plant or expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant, for real and tangible personal property incorporated in and used as part of such plant.
History:
L. 2006, ch. 209, § 12; July 1.