reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 4 - INVESTMENTS IN MAJOR PROJECTS AND COMPREHENSIVE TRAINING (IMPACT) ACT › Section 110-4-4 - Enforcement of agreements by the secretary

Current through Register Vol. 43, No. 28, July 11, 2024
Each agreement, as defined by K.S.A. 74-50,103  and amendments
				thereto, shall be enforced by the secretary. In order to facilitate enforcement
				by the secretary, each agreement shall include the department as a party to the
				agreement with enforcement rights.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 4 - INVESTMENTS IN MAJOR PROJECTS AND COMPREHENSIVE TRAINING (IMPACT) ACT › Section 110-4-5 - Compliance with K.S.A. 74-50,106(d), and amendments thereto

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each employer
			 receiving financial assistance through an MPI shall comply with K.S.A.
			 74-50,106(d)  and amendments thereto. For purposes of complying with K.S.A.
			 74-50,106(d)(1)  and amendments thereto, the employer shall make an investment
			 in training and education of the employer's employees in each of the employer's
			 fiscal years during the term of the agreement.
(b) Training and education expenditures that
			 qualify for compliance with K.S.A. 74-50,106(d)(1), and amendments thereto,
			 shall include those expenditures made for all necessary and incidental costs of
			 providing the following:
(1) New jobs
			 training, including training development costs;
(2) adult basic education and job-related
			 instruction;
(3) vocational and
			 skill-assessment services and testing;
(4) training materials and
			 supplies;
(5) subcontracted
			 services with educational institutions, private colleges or universities, or
			 federal, state, or local agencies;
(6) contractual or professional services;
			 and
(7) wages paid to persons
			 receiving education or training, but only for the periods during which the
			 person is receiving classroom training.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 5 - KANSAS ENTERPRISE ZONE ACT › Section 110-5-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in these regulations, and for the purposes of
				administering the Kansas enterprise zone act, the following definitions apply:
(a) "City" means the governing body
			 of an incorporated Kansas municipality.
(b) "County" means the county board of
			 com-missioners.
(c) "County-wide"
			 means within the jurisdiction of a county board of commissioners.
(d) "Local" means within the jurisdiction of
			 a city.
(e) "Multi-county unit"
			 means two or more counties making a united application for designation as a
			 nonmetropolitan region.
(f)
			 "Region" or "regional" means within the combined jurisdiction of all
			 applicants, the minimum region being a single county.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 5 - KANSAS ENTERPRISE ZONE ACT › Section 110-5-2 - Eligible applicants

Current through Register Vol. 43, No. 28, July 11, 2024
Each applicant for designation as a nonmetropolitan region
				shall be:
(a) a single county; or
(b) a multi-county unit.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 5 - KANSAS ENTERPRISE ZONE ACT › Section 110-5-3 - Required documentation

Current through Register Vol. 43, No. 28, July 11, 2024
Each application for designation of a nonmetropolitan region
				shall include:
(a) the name, title,
			 address, and telephone number of a primary contact person for each county
			 making application;
(b) the name,
			 title, address, and telephone number of a primary contact person for the
			 qualifying regional economic development organiza-tion;
(c) the name, title, address, and telephone
			 number of a primary contact person with designated responsibility to make the
			 required annual report to the secretary of commerce and housing as required by
			 L. 1992, Chapter 202, Section 6(a);
(d) a list of all incorporated cities within
			 the jurisdiction of each county making application showing the population,
			 according to the most current census data available, of each city;
(e) a resolution by each county represented
			 in the application stating that a regional economic development organization
			 has been established which has a membership representative of:
(1) all geographic areas of the county; and
(2) the manufacturing businesses,
			 non-manufacturing businesses, and retail businesses in the county;
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 5 - KANSAS ENTERPRISE ZONE ACT › Section 110-5-4 - Quarterly report

Current through Register Vol. 43, No. 28, July 11, 2024
On or before January 15, April 15, July 15, and October 15 of
				each year, the Kansas department of revenue shall be given a list of
				nonmetropolitan regions including those which have been approved during the
				prior calendar quarter by the Kansas secretary of commerce and housing.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 5 - KANSAS ENTERPRISE ZONE ACT › Section 110-5-5 - Term of designation

Current through Register Vol. 43, No. 28, July 11, 2024
Upon approval of the application, a nonmetropolitan region
				shall be designated for a period of not more than five years. The applicant may
				apply for renewal of the designation within 60 days prior to the date of
				expiration.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 5 - KANSAS ENTERPRISE ZONE ACT › Section 110-5-6 - Annual report requirements

Current through Register Vol. 43, No. 28, July 11, 2024
Each annual report submitted to the secretary pursuant to L.
				1992, Chapter 202, Section 6, shall include:
(a) a list of regional incentives for
			 economic development available in the region during the prior calendar year;
(b) a list for each designated
			 county of any additional county-wide incentives for economic development
			 available in the county during the prior calendar year;
(c) a list for each city within the
			 jurisdiction of each designated county of any additional local incentives for
			 economic development available in the city during the prior calendar year;
(d) the usage of each regional,
			 county-wide, and local incentive for economic development made available in
			 such region during the prior calendar year and showing:
(1) a description of each regional,
			 county-wide, and local incentive;
(2) the number of times each regional,
			 county-wide, and local incentive was used; and
(3) the fiscal impact of each regional,
			 county-wide, and local incentive to the authorizing governing body; and
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 6 - HIGH PERFORMANCE INCENTIVE PROGRAM › Section 110-6-8 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in this article and for purposes of administering HPIP,
				the following terms shall have the following meanings:
(a) "Alternative wage standard" means one and
			 one-half times the state average wage and is updated annually on the
			 department's web site, based on data maintained by the Kansas secretary of
			 labor. An alternative wage standard may be used only after subtracting all
			 employees with five percent equity in the business from all internal wage
			 calculations, as provided by
			 K.S.A.
			 74-50,131(e)  and amendments
			 thereto.
(b) "Applicant" means a
			 legal entity seeking to certify a qualified firm through the HPIP application
			 process.
(c) "Average internal
			 wage" means the wage computed for the employees attached to a worksite and
			 shall be calculated by one of the following methods:
(1) Dividing the average headcount of
			 part-time plus full-time employees at the worksite as reported on the
			 "quarterly wage report and unemployment tax return" or "multiple worksite
			 report" for the measurement period into total payroll costs that have been paid
			 over the same measurement period; or
(2) dividing the number of FTE employees into
			 total payroll costs that have been paid over the same measurement
			 period.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 6 - HIGH PERFORMANCE INCENTIVE PROGRAM › Section 110-6-9 - Application

Current through Register Vol. 43, No. 28, July 11, 2024
(a) After the
			 measurement period for a worksite has been established, the applicant may
			 submit an application to the department for certification of the worksite, on a
			 form prescribed by the secretary, together with all supplemental forms and
			 documentation necessary to demonstrate satisfaction of the program
			 requirements. Sufficiency of all submitted documentation shall be determined by
			 the secretary, who may request additional information. A worksite shall not be
			 certified until all program requirements are satisfied.
(b) Certification of the worksite in which
			 the applicant is planning to make a qualified business facility investment, as
			 defined by
			 K.S.A.
			 79-32,154(e)  and amendments
			 thereto, shall be contingent on documentation submitted by the applicant to the
			 department that the worksite has met all statutory criteria during the
			 measurement period, except as specified in K.A.R. 110-6-12(b). However, a
			 determination may be made by the secretary that it is in the best economic
			 interests of the state to allow initial certification or recertification based
			 on a promise of future performance, rather than historical accomplishments, if
			 certification is deemed justified by the magnitude of potential job creation
			 and investment and by other considerations deemed appropriate by the
			 secretary.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 6 - HIGH PERFORMANCE INCENTIVE PROGRAM › Section 110-6-10 - Certification of a worksite

Current through Register Vol. 43, No. 28, July 11, 2024
Each applicant shall meet the following requirements:
(a)
(1) The
			 NAICS designation assigned to the worksite shall be under an appropriate NAICS
			 designation, as specified in
			 K.S.A.
			 74-50,131  and amendments thereto;
(2) the worksite, regardless of its NAICS
			 designation, shall be determined by the secretary to be a headquarters or
			 back-office operation of a national firm or multinational firm pursuant to this
			 article; or
(3) the worksite,
			 regardless of its NAICS designation, had been certified as a headquarters or
			 back-office operation of a national firm or multinational firm by the secretary
			 before the effective date of this regulation. The worksite shall retain its
			 certification as a headquarters or back-office operation of a national firm or
			 multinational firm unless the worksite would no longer qualify using the
			 criteria in effect for the original worksite certification.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 6 - HIGH PERFORMANCE INCENTIVE PROGRAM › Section 110-6-11 - Certification period (CP)

Current through Register Vol. 43, No. 28, July 11, 2024
(a) After establishing the measurement period
			 at the worksite, the applicant shall establish a certification period as
			 follows:
(1) For a worksite that has been
			 fully operational for at least four calendar quarters, a 12-month certification
			 period shall begin, at the option of the applicant, on any date during the
			 calendar quarter following the end of the MP.
(2) For a new worksite with a new workforce,
			 the certification period shall begin at the onset of the eligible qualified
			 capital investment to establish this worksite and shall continue for 12 months
			 after the end of the MP. There may be two exceptions as follows:
(A) If, at the commencement of full
			 operations, the new worksite is staffed with a workforce comprised of at least
			 85 percent of employees who have been relocated from other Kansas worksites of
			 the company and if compliance with all other HPIP requirements is documented to
			 the satisfaction of the secretary for the four calendar quarters immediately
			 preceding the start of full operations, the applicant shall have the option to
			 use the four calendar quarters before the start of full operations at the new
			 location as its measurement period with a certification period starting at the
			 onset of qualified capital investment to establish this new worksite. The
			 certification period shall continue through the first four quarters of
			 operations.
(B) A firm that is
			 relocating from outside of Kansas shall have the option to use the four
			 previous quarters before the start of full operations at the new worksite as
			 its measurement period with a certification period starting at the onset of
			 eligible capital investment to establish this new worksite and shall continue
			 through the first four quarters of operations, if all of the following
			 conditions are met:
(i) The new worksite is
			 not subject to the HPIP source-of-revenue requirement and is using
			 participation in KIT or KIR to satisfy the HPIP training requirement.
(ii) At the commencement of full operations,
			 the new worksite is staffed with a workforce comprised of at least 85 percent
			 of employees who have been relocated from non-Kansas facilities of the firm or
			 from a combination of Kansas and non-Kansas facilities.
(iii) Wage costs for those relocated
			 employees are documented to the satisfaction of the secretary for the four
			 calendar quarters immediately preceding the start of full operations.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 6 - HIGH PERFORMANCE INCENTIVE PROGRAM › Section 110-6-12 - Training and education requirement

Current through Register Vol. 43, No. 28, July 11, 2024
After a worksite has met the requirements of   K.A.R. 110-6-10,
				 that worksite shall meet the requirements of subsection (a) or (b) before the
				applicant obtains certification of the worksite:
(a) The applicant shall participate in a KIT
			 or KIR workforce training project at the worksite to enhance employee skills.
			 If this method is to be utilized in satisfaction of the HPIP training and
			 education requirement, the timing of the project shall be one of the following:
(1) If a KIT or KIR project terminates during
			 the applicant's chosen measurement period, at least three months of the
			 training project shall have occurred during the measurement period.
(2) A KIT or KIR project of at least three
			 months in duration commences any time during the applicant's chosen measurement
			 period or during the following calendar quarter but shall not commence after
			 the start of the certification period except as provided by K.A.R.
			 110-6-11(a)(2).
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 7 - KANSAS COMMUNITY SERVICES PROGRAM › Section 110-7-5 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
For the purpose of these regulations, the following terms shall
				have the meanings provided in this regulation unless the context clearly
				indicates otherwise.
(a) "Department"
			 means the Kansas department of commerce and housing (KDOCH).
(b) "Director" means the director of the
			 community development division of the department.
Certified Capital Formation Companies
(c) "Gift" means the unconditional and
			 voluntary transfer of money or property by a donor to an entity without
			 consideration of a business, economic, or monetary nature, except for the tax
			 benefits conferred by the Kansas community service program act and the federal
			 internal revenue code.
(d)
			 "Proposal" means a written plan submitted by an organization to implement a
			 specific project that is eligible for consideration by the department under the
			 Kansas community service program.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 7 - KANSAS COMMUNITY SERVICES PROGRAM › Section 110-7-6 - Audits

Current through Register Vol. 43, No. 28, July 11, 2024
An independent audit of the organization's financial records
				shall accompany each proposal. Except as specified in   K.A.R. 110-7-10(c),  any
				organization that does not regularly submit to or authorize an outside audit of
				its budget and spending, or any newly formed organization, may submit the most
				current IRS 990 return in lieu of an audit if the organization obtains prior
				approval of the director.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 7 - KANSAS COMMUNITY SERVICES PROGRAM › Section 110-7-8 - Review of proposals

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
			 Approval or disapproval of each proposal shall include consideration of the
			 following criteria:
(1) The organization's
			 demonstrated capacity to administer the project;
(2) the organization's demonstrated
			 fund-raising capacity;
(3) the
			 organization's documentation of the need for the proposed activity in the area
			 within which the project is to be carried out; and
(4) the organization's demonstration of the
			 level of community support for the project.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 7 - KANSAS COMMUNITY SERVICES PROGRAM › Section 110-7-9 - Gifts; gift period

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 proposal shall include a statement indicating that only non-cash gifts related
			 directly to the approved project will be accepted and that acceptance of the
			 non-cash gifts will occur within 18 months after the date of approval of the
			 proposal by the director. To be considered "related directly," the non-cash
			 gift shall be actually used for, or as part of, the project. A gift received
			 before or after this period shall not be approved for tax credits.
(b) Each person wanting a tax credit and
			 donating a gift to an approved project shall submit a tax credit application to
			 the department within one year of the donation of the gift.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 7 - KANSAS COMMUNITY SERVICES PROGRAM › Section 110-7-10 - Administration of projects

Current through Register Vol. 43, No. 28, July 11, 2024
Each proposal shall include a statement indicating all of the
				following:
(a) The organization
			 implementing an approved project will submit quarterly reports and a final
			 report at the end of the project.
(b) Each change in the project's approved
			 budget will be submitted for approval by the department before taking effect.
(c) An independent audit of the
			 project will be obtained for the project if the project utilizes more than
			 $100,000 in tax credits.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 9 - SALES TAX REVENUE BONDS › Section 110-9-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in these regulations, the following terms shall have
				these meanings:
(a) "Applicant" means
			 a city in Kansas seeking to finance a redevelopment project using STAR bonds.
(b) "City" means the governing
			 body of an incorporated Kansas municipality.
(c) "County" means any county recognized
			 under K.S.A. 18-101  et seq., and amendments thereto.
(d) "Direct expenditures" means visitors'
			 spending that directly supports the jobs and incomes of people and firms that
			 deal directly with visitors brought to an area by a tourism attraction.
(e) "Direct job creation" means
			 the establishment of any position in which a person will be employed by a
			 business to perform duties in connection with the operation of the business on
			 one of the following bases:
(1) A year-round,
			 full-time basis;
(2) a part-time
			 basis, if the person is customarily performing the duties at least 20 hours
			 each week throughout the taxable year; or
(3) a seasonal basis, if the person performs
			 the duties for substantially all of the season customary for the position in
			 which the person is employed.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 9 - SALES TAX REVENUE BONDS › Section 110-9-2 - Special bond project plan; additional documentation

Current through Register Vol. 43, No. 28, July 11, 2024
Each applicant that desires to use STAR bonds to finance a
				special bond project in Kansas shall apply to the secretary for a determination
				that the project qualifies as a major commercial entertainment or tourism area.
				If the project is to be located in a redevelopment district that is wholly
				within a county but not within the geographic limits of an incorporated Kansas
				city, then after the governing body of the county approves the creation of the
				district, a city within the county shall agree by interlocal agreement to be
				the county's sponsoring applicant.
(a) Each applicant shall provide the
			 secretary with a special bond project plan prepared pursuant to K.S.A.
			 12-1780c, and amendments thereto. Each applicant shall also provide the
			 following:
(1) Documentation that the city
			 has met all resolution, hearing, and ordinance requirements;
(2) a statement on how the proposed project
			 meets the eligibility limitations on bond authority set forth in K.S.A.
			 12-1770a(g), and amendments thereto;
(3) a project budget; and
(4) any other relevant information required
			 by the secretary.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 9 - SALES TAX REVENUE BONDS › Section 110-9-3 - Certain findings; timing

Current through Register Vol. 43, No. 28, July 11, 2024
If a finding by the secretary is required under K.S.A.
				12-1774(a)(1)(D)  and amendments thereto, the finding shall be made by the
				secretary within 60 days of the secretary's receipt of the information required
				by   K.A.R. 110-9-2. A copy of this finding, when made, shall be mailed to the
				applicant.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 9 - SALES TAX REVENUE BONDS › Section 110-9-4 - Secretary's review

Current through Register Vol. 43, No. 28, July 11, 2024
Upon completion of the secretary's review of each special bond
				project plan, each applicant shall receive a written response containing a
				determination or seeking further information. If the written response requests
				further information, the 60-day time frame specified in   K.A.R. 110-9-3   shall
				exclude the period beginning on the date on which the letter requesting further
				information is mailed through the date on which the information is received by
				the secretary.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 9 - SALES TAX REVENUE BONDS › Section 110-9-5 - Due diligence

Current through Register Vol. 43, No. 28, July 11, 2024
Before the secretary approves the use of STAR bonds to finance
				any special bond project, the applicant shall provide the secretary with
				evidence that the applicant has with due diligence explored the background and
				financial viability of the principals. If any principal has been convicted of a
				felony or a misdemeanor involving moral turpitude or business or financial
				improprieties, or is now or has ever been charged with or convicted of any
				civil or criminal offense relating to the conduct of the business of the
				principal or the issuance, sale, or solicitation for sale of any type of
				security, the applicant shall disclose this information.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 9 - SALES TAX REVENUE BONDS › Section 110-9-6 - Major commercial entertainment and tourism area; criteria

Current through Register Vol. 43, No. 28, July 11, 2024
The following criteria shall be utilized by the secretary to
				determine whether a proposed project constitutes a major commercial
				entertainment and tourism area:
(a)
			 Visitation, which shall include the following:
(1) Out-of-state visitation;
(2) visitation drawn from more than 100 miles
			 distant from the community where the proposed project would be located; and
(3) the total annual visitation;
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 9 - SALES TAX REVENUE BONDS › Section 110-9-7 - Audit reports

Current through Register Vol. 43, No. 28, July 11, 2024
The period to be audited for the purpose of the annual audit
				reports shall be July 1 through the following June 30. Each audit report shall
				be submitted to the secretary on or before October 1 of the year in which that
				audited period ends.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 9 - SALES TAX REVENUE BONDS › Section 110-9-8 - Bond payments; subsequent special bond projects

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 bond trustee shall distribute all revenues that have been pledged to pay the
			 principal and interest on the special obligation bonds issued by a city to
			 finance a special bond project in accordance with the provisions of the
			 applicable bond resolution or trust indenture, upon distribution of the
			 revenues by the Kansas department of revenue to the bond trustee.
(b) A city that has received STAR bond
			 funding shall not receive additional STAR bond funding for any subsequent
			 special bond project in the same redevelopment district without first receiving
			 approval for each subsequent special bond project from the secretary.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 10 - LOW INCOME HOUSING TAX CREDITS › Section 110-10-1 - Selection criteria for review and award of low income housing tax credits

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The
			 following objective scoring matrix, including the following criteria and the
			 maximum points that may be assigned to each criterion, shall be used in the
			 review and award of low income housing tax credits authorized to the state of
			 Kansas by section 42 of the United States internal revenue code:
Description of Criteria Maximum Number of Points
(1) project location 50 points
(2) the housing needs characteristics for the
			 market of the area in question 45 points
(3) project characteristics, including
			 whether the project includes the use of existing housing as part of a community
			 revitalization plan and whether the project is intended for eventual tenant
			 ownership 80 points
(4) sponsor
			 characteristics 10 points
(5)
			 whether the project is designed to serve tenant populations with special
			 housing needs, including tenant populations of households with children and
			 units limited to tenants 55 years and older or to tenants with special needs 75
			 points
(6) whether the project
			 will accept referrals of tenants who are on public housing waiting lists 5
			 points
(7) whether the development
			 will be located in communities that have not previously received housing tax
			 credits or whether the developer provides an independent, site-specific market
			 study of the community 45 points
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 11 - KANSAS DOWNTOWN REDEVELOPMENT ACT › Section 110-11-2 - Application for proposed redevelopment area

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Any
			 governing body may request the secretary's approval to create a redevelopment
			 area under the act by submitting an application on a form provided by the
			 depart-ment.
(b) The secretary's
			 decision on the application and the controlling facts on which the decision is
			 made shall be communicated in writing to the governing body within 90 days of
			 the secretary's decision.
(c) The
			 secretary's decision shall be a final agency action that is subject to review
			 in accordance with the act for judicial review, K.S.A. 77-601  et seq., and
			 amendments thereto.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 11 - KANSAS DOWNTOWN REDEVELOPMENT ACT › Section 110-11-3 - Progress reports

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 governing body whose application for a redevelopment area is approved by the
			 secretary shall submit annual progress reports on forms provided by the
			 department. Each report shall document and compare the progress actually made
			 by the owners of the structures in the redevelopment area against the proposed
			 redevelopment area plan.
(b) All
			 new assessed valuations of structures within a redevelopment area shall be
			 included in the next progress report submitted to the secretary under
			 subsection (a). The governing body shall identify the affected properties and
			 their previous and current valuations.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in these regulations, the following definitions shall
				apply:
(a) "Act" means the rural
			 business development tax credit program pursuant to K.S.A. 74-50,154, and
			 amendments thereto.
(b) "Business
			 support services" means business counseling, technical assistance, and business
			 planning services provided to existing or prospective small businesses or
			 entrepreneurs.
(c) "Department"
			 means the department of commerce.
(d) "Entrepreneur" means an individual
			 creating a new business, service, or product.
(e) "Fiscal year" means the 12-month period
			 beginning July 1 and ending June 30.
(f) "Regional business development fund"
			 means an authorized and audited fund that is created by taxpayer contributions,
			 interest income, and investment income and is managed by the regional
			 foundation board of directors for the purposes of economic and leadership
			 development in the region.
(g)
			 "Regional leadership development" means training and education that enable a
			 region to develop community leadership that strengthens the economic and social
			 environment in that region.
(h)
			 "Secretary" means secretary of the department of commerce.
(i) "Small business" means an independently
			 owned and operated business having fewer than 100 full-time equivalent
			 employees.
(j) "Technology
			 improvements" means a project that results in the ability of the region to
			 enhance service in areas including broadband access, web site creation,
			 wireless internet services, computer programming, computer servers, computer
			 networks, computer databases, electronic training modules, electronic media,
			 and any other technological areas deemed eligible by the secretary.
(k) "Utilization" means a regional
			 foundation's demonstrated ability to obtain enough qualifying contributions to
			 fully use all tax credits allocated to the region during the period of time in
			 which the tax credits were allocated to the regional foundation by the
			 secretary.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-2 - Designated regions

Current through Register Vol. 43, No. 28, July 11, 2024
Each of the following Kansas county groupings shall be
				designated as a region:
(a) "East
			 central region" means Douglas, Franklin, Johnson, Leavenworth, Miami, and
			 Wyandotte counties.
(b) "North
			 central region" means Chase, Clay, Cloud, Dickinson, Ellsworth, Geary, Jewell,
			 Lincoln, Lyon, Marshall, Mitchell, Morris, Ottawa, Pottawatomie, Republic,
			 Riley, Saline, Wabaunsee, and Washington counties.
(c) "Northeast region" means Atchison, Brown,
			 Doniphan, Jackson, Jefferson, Nemaha, Osage, and Shawnee counties.
(d) "Northwest region" means Cheyenne,
			 Decatur, Ellis, Grove, Graham, Logan, Norton, Osborne, Phillips, Rawlins,
			 Rooks, Russell, Sheridan, Sherman, Smith, Thomas, Trego, and Wallace counties.
(e) "South central region" means
			 Butler, Chautauqua, Cowley, Elk, Greenwood, Harper, Harvey, Kingman, Marion,
			 McPherson, Reno, Rice, Sedg-wick, and Sumner counties.
(f) "Southeast region" means Allen, Anderson,
			 Bourbon, Cherokee, Coffey, Crawford, Labette, Linn, Montgomery, Neosho, Wilson,
			 and Woodson counties.
(g)
			 "Southwest region" means Barber, Barton, Clark, Comanche, Edwards, Finney,
			 Ford, Grant, Gray, Greeley, Hamilton, Haskell, Hodgeman, Kearny, Kiowa, Lane,
			 Meade, Morton, Ness, Pawnee, Pratt, Rush, Scott, Seward, Stafford, Stanton,
			 Stevens, and Wichita counties.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-3 - Determination of regional foundations

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
			 Within each region, agencies and organizations that exist primarily to engage
			 in economic development activities on behalf of cities, counties, and
			 multicounty areas shall propose one agency or organization among them as the
			 regional foundation. The agency or organization that is the proposed regional
			 foundation shall submit an application to the secretary, on a form provided by
			 the department.
(b) The name,
			 address, and occupation of each regional foundation board member shall be
			 submitted to the secretary within 10 business days after the board is chosen.
(c) Each regional foundation shall
			 provide documentation supporting at least one of the criteria specified in
			 K.S.A. 74-50,154  and amendments thereto.
(d) Each regional foundation's board of
			 directors shall oversee and determine the use of funds generated through
			 contributions.
(e) Each regional
			 foundation shall provide the secretary with the following information:
(1) Its investment philosophy, including how
			 the regional foundation intends to target the funds generated through
			 contributions towards specific industries, businesses, services, or products;
			 and
(2) a written policy
			 describing the criteria and procedures that the regional foundation intends to
			 use to review and to approve or deny applications submitted to the foundation
			 for the use of funds within the region.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-4 - Regional business development funds; eligible projects

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 regional foundation shall administer a regional business development fund.
(b) The sums generated by
			 contributions to each regional business development fund shall be allocated
			 according to the following provisions:
(1) No
			 less than 60 percent may be allocated for job creation or retention.
(2) A maximum of 10 percent may be allocated
			 towards the administrative cost of overseeing the project.
(3) The remaining funds may be allocated
			 towards other eligible activities in a manner that fits the region's priorities
			 and needs.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-5 - Allocation of tax credits

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 regional foundation shall contract with the department for the foundation's
			 utilization of tax credits through a tax credit agreement.
(b) Each regional foundation shall initially
			 receive an equal share of the total amount of tax credits allocated in a given
			 fiscal year.
(c) Each tax credit
			 agreement shall be reviewed by the secretary on the anniversary date of the
			 agreement to determine whether the regional foundation is utilizing its tax
			 credits. The regional foundation shall attempt to achieve 100 percent
			 utilization of the tax credits. Compliance with this level of utilization of
			 tax credits shall be ascertained by the secretary through quarterly and annual
			 reviews.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-6 - Reallocation of tax credits

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If
			 the secretary determines that allocated tax credits are not being utilized in
			 the manner specified in the regional foundation's approved proposal, the tax
			 credits may be reallocated by the secretary to other regional foundations that
			 have utilized all of the tax credits originally assigned to them.
(b) Tax credits may be reclaimed by the
			 secretary, if the secretary determines that there is no specific use
			 anticipated by a regional foundation for the foundation's remaining tax
			 credits. A written notice shall be sent by the secretary to the regional
			 foundation 30 days after the annual review of the tax credit agreement. The
			 notice shall indicate the amount of unclaimed tax credits and instruct the
			 foundation to submit a utilization schedule within 15 calendar days. Within 15
			 calendar days after the deadline for the foundation's response, a decision
			 whether to reclaim the remaining tax credits from the regional foundation shall
			 be made by the secretary.
(c) No
			 regional foundation shall seek or take contributions for encumbering any
			 reallocated tax credits until authorized in writing by the secretary.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-7 - Appeals

Current through Register Vol. 43, No. 28, July 11, 2024
Any regional foundation may appeal the reallocation of its tax
				credits, if the secretary's decision involves the reallocation of over 10
				percent of the foundation's annual allocation of tax credits. Each appeal shall
				be submitted in writing to the secretary within 30 calendar days of notice of
				the reallocation, stating the reasons for the appeal and the course of action
				requested by the regional foundation to satisfy the deficiencies noted by the
				secretary in the notice. Each appeal shall be decided by the secretary within
				15 calendar days of receipt of the appeal request.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-8 - Progress reports

Current through Register Vol. 43, No. 28, July 11, 2024
Each regional foundation shall submit quarterly progress
				reports concerning its projects to the secretary on or before January 10, April
				10, July 10, and October 10 each year. A quarterly progress report shall be due
				even if no tax credit is utilized in that quarter. If a regional foundation
				does not submit these reports by the specified dates, the regional foundation
				shall not take contributions from taxpayers for tax credits and shall not
				submit tax credit applications for processing by the department until the
				delinquent quarterly progress reports have been filed with the department.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-9 - Auditing

Current through Register Vol. 43, No. 28, July 11, 2024
Each regional foundation receiving tax credits shall have an
				annual financial and compliance audit performed according to standard auditing
				procedures. Each audit shall be performed by an independent certified public
				accountant (CPA) who is licensed in Kansas. The audit report shall be submitted
				by the independent CPA to the secretary on or before February 28 each year.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13 - RURAL BUSINESS DEVELOPMENT TAX CREDIT PROGRAM › Section 110-13-10 - Administration of contributions and regional business development fund

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Until
			 the secretary approves each contribution from a taxpayer to the regional
			 foundation as being eligible for tax credits, the regional foundation shall not
			 consider, and the foundation shall not communicate to any taxpayer, that the
			 contribution is entitled to a tax credit under this act.
(b) Each regional foundation being allocated
			 tax credits shall open an account for the regional business development fund in
			 a bank or other financial institution located in the state of Kansas that is
			 insured by either the federal deposit insurance corporation (FDIC) or the
			 national credit union share insurance fund (NCUSIF). The foundation shall
			 deposit any funds related to each project in that account.
(c) Each contribution by taxpayers made to
			 the regional foundation shall indicate that the contribution is to be allocated
			 to the regional foundation's regional business development fund as specified in
			 the regional foundation's approved proposal.
(d) Any regional foundation may amend its
			 budget if the scope of work for the projects remains the same. Each amendment
			 exceeding 10 percent of the regional foundation's total regional business
			 development fund budget shall require the approval of both the regional
			 foundation's board of directors and the secretary.
(e) When requesting contributions from
			 individuals and businesses, the regional foundation shall not utilize tax
			 credits in excess of the amount allocated by the secretary.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13a - ENTERPRISE FACILITATION FUND › Section 110-13a-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in these regulations and for the purposes of
				administering the enterprise facilitation fund pursuant to K.S.A. 74-50,154  and
				amendments thereto, the following definitions shall apply:
(a) "Agreement" means the agreement by each
			 EF group to use the EF funds as authorized by the secretary. This term shall
			 include the reporting requirements regarding the actual expenditures of the
			 funds and results of each project.
(b) "Community boards" means a local board of
			 community volunteers that includes an executive board who manages the
			 day-to-day business for each EF group.
(c) "Department" means the Kansas department
			 of commerce.
(d) "Enterprise
			 facilitation fund" and "EF fund" mean the fund created by K.S.A. 74-50,155(a) 
			 and amendments thereto.
(e)
			 "Enterprise facilitation group" and "EF group" mean an entity recognized by the
			 secretary that provides guidance to entrepreneurs and existing businesses.
(f) "Enterprise facilitation
			 project" and "project" mean activities based on a plan developed by an EF group
			 to help small communities develop new small businesses through entrepreneurs
			 and to develop existing businesses so that the businesses can operate more
			 efficiently or expand.
(g)
			 "Entrepreneur" means an individual creating, organizing, or managing a new
			 business or service.
(h)
			 "Facilitator" means an individual hired by a community board to provide
			 intensive, one-on-one management coaching and networking assistance, by linking
			 entrepreneurs and small businesses to programs and resources offered by
			 development organizations and professionals.
(i) "Fiscal agent" means the entity
			 authorized by an EF group to administer funds on behalf of the EF group.
(j) "Fiscal year" means the
			 12-month period beginning July 1 and ending June 30.
(k) "Operating costs" means the day-to-day
			 costs incurred by an EF group, including costs for salaries, travel,
			 telephones, photocopiers, utilities, office equipment, and rent.
(l) "Secretary" means secretary of the
			 department of commerce.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13a - ENTERPRISE FACILITATION FUND › Section 110-13a-2 - Application requirements for enterprise facilitation project funding

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 enterprise facilitation group shall be notified by the department of the award
			 amount available for each group within 15 business days following the deadline
			 for the regional foundations to transfer the percentage of funds raised during
			 the previous fiscal year as required by K.S.A. 74-50,154(c)(1), and amendments
			 thereto. All such funds transferred to the department shall be awarded to the
			 enterprise facilitation groups to be used for operating costs.
(b) To be eligible for funding from the
			 enterprise facilitation fund, each enterprise facilitation group shall meet the
			 following requirements:
(1) Submit the
			 following to the secretary:
(A) An annual
			 progress report; and
(B) the most
			 recent quarterly progress reports; and
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 13a - ENTERPRISE FACILITATION FUND › Section 110-13a-3 - Reporting

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 enterprise facilitation group that receives funding under K.S.A.
			 74-50,154(c)(1), and amendments thereto, shall submit the following reports to
			 the secretary:
(1) Quarterly progress
			 reports, which shall be submitted on or before January 10, April 10, July 10,
			 and October 10 of each year, on a form prescribed by the secretary. Each report
			 shall contain the following information for that quarter:
(A) The number of new jobs created by the
			 enterprise facilitation group;
(B)
			 the number of new businesses created;
(C) the number of clients served; and
(D) the number of expanded
			 businesses; and
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 14 - INDIVIDUAL ACCOUNT PROGRAM ACT › Section 110-14-1 - Allocation of tax credit to program contributors

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The
			 amount of the approved tax credit for each program contributor shall be
			 certified by the department. A certification shall be sent by the department to
			 the program contributor. The department of revenue shall be notified by the
			 secretary of each certified program contributor and of the amount of the
			 approved tax credit for the program contributor.
(b) Each program contributor shall submit the
			 certification specified in subsection (a) with the program contributor's tax
			 return filed with the department of revenue. The tax credit shall be claimed
			 for only the tax year in which the contribution was made.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 14 - INDIVIDUAL ACCOUNT PROGRAM ACT › Section 110-14-2 - Tax credit

Current through Register Vol. 43, No. 28, July 11, 2024
The maximum amount of tax credit that a community-based
				organization may receive each fiscal year shall not exceed $100,000. However,
				if the aggregate amount of requests for tax credit by community-based
				organizations is less than $500,000 as authorized by K.S.A. 74-50,208  and
				amendments thereto, additional tax credit may be awarded by the secretary to a
				qualified and previously approved community-based organization.