Chapter 74 — STATE BOARDS, COMMISSIONS AND AUTHORITIES

74-50,206. Same; inappropriate purpose for withdrawal of moneys; forfeiture of matching moneys, exceptions; transfer of account upon death of account holder. (a) Except as otherwise provided, account holders who withdraw moneys from an individual development account not in accord…

74-50,207. Same; account earnings exempt from privilege taxation; account funds disregarded in public assistance eligibility determination. (a) Earnings by any financial institution attributable to its individual development accounts shall be exempt from privilege taxation impose…

74-50,208. Same; income tax credit for contributions by program contributors. (a) A program contributor shall be allowed a credit against state income tax imposed under the Kansas income tax act in an amount not to exceed 75% of the contribution amount. If the amount of the credi…

74-50,209. Qualified older Kansan; access to workforce training; strategic plan required. (a) The secretary of commerce shall provide access to workforce training for every qualified older Kansan who desires such training. To accomplish this, the secretary, in coordination with t…

74-50,210. Title and intent of act. (a) The provisions of K.S.A. 74-50,210 through 74-50,219, and amendments thereto, shall be known and may be cited as the promoting employment across Kansas act. (b) It shall be the intent of this act to foster economic development and the creat…

74-50,211. Definitions. As used in this act, unless the context otherwise requires: (a) "Act" means the provisions of K.S.A. 74-50,210 through 74-50,219, and amendments thereto. (b) "County median wage" means the median wage paid to employees located in the county where the quali…

74-50,212. Qualified company; eligibility requirements; benefits; retention incentives. (a) In order to qualify for benefits under this act a qualified company shall: (1) Relocate to Kansas an existing business facility, office, department or other operation doing business outsid…

74-50,213. Application process; agreement with secretary of commerce; participation in other programs; limitation on total amount of benefits. (a) Any qualified company meeting the requirements of K.S.A. 74-50,212, and amendments thereto, may apply to the secretary for benefits u…

74-50,214. Documentation submitted to department of revenue; rules and regulations. (a) Any qualified company eligible to receive benefits pursuant to K.S.A. 74-50,212, and amendments thereto, shall complete and submit to the department of revenue: (1) The amount of Kansas payrol…

74-50,215. Annual review of qualified company; books and records; audits. The secretary shall conduct an annual review of the activities undertaken by a qualified company pursuant to this act to ensure that the qualified company is in compliance with the provisions of this act, a…

74-50,216. Annual report. The secretary shall transmit annually to the governor, the standing committees on taxation and assessment and commerce of the senate, the standing committees on taxation and commerce, labor and economic development of the house of representatives, or any…

74-50,217. Promoting employment across Kansas; form required to claim tax benefits; development of; contents; filing; confidentiality. The secretary of revenue in consultation with the secretary of commerce shall develop a form which must be completed annually by any business tha…

74-50,218. Promoting employment across Kansas; audit conducted by legislative post audit; requirements. The legislative post auditor shall conduct an audit of the promoting employment across Kansas act under this section in accordance with the provisions of the legislative post a…

74-50,219. Promoting employment across Kansas; legislative members prohibited from benefiting under act; when. On and after July 1, 2014, no member of the legislature, either elected or appointed, shall while in office and within three years after the expiration of such legislato…

74-50,220. Recovery zone bonds; allocation; rules and regulations. (a) As used in this section: (1) "Department" means the department of commerce. (2) "Recovery zone bonds" means any recovery zone economic development bonds or recovery zone facility bonds that are allocated pursu…

74-50,221. Qualified energy conservation bonds; allocation; rules and regulations. (a) As used in this section: (1) "Department" means the department of commerce. (2) "Qualified energy conservation bonds" means any qualified energy conservation bonds that are allocated pursuant t…

74-50,222. Definitions. As used in K.S.A. 74-50,222, 74-50,223 and 79-32,267, and amendments thereto: (a) "Institution of higher education" means a public or private nonprofit educational institution that meets the requirements of participation in programs under the higher educat…

74-50,223. County participation, procedures; resident individuals, payment of outstanding student loan balances. (a) Any county that has been designated a rural opportunity zone pursuant to K.S.A. 74-50,222, and amendments thereto, may participate in the program provided in this …

74-50,224. Job creation program fund; expenditures; purposes; annual report. (a) There is hereby created in the state treasury the job creation program fund. The secretary of commerce, in consultation with the secretary of revenue and the governor, shall administer the fund. All …

74-50,225. Economic development incentive programs; application fees; rules and regulations. (a) For purposes of recovering application processing, oversight, administrative and other costs, the secretary of commerce may assess an application fee of up to $750 upon applications f…

74-50,226. Definitions. As used in K.S.A. 2025 Supp. 74-50,226 and 74-50,227, and amendments thereto: (a) "Administering agency" means the state agency or department charged with administering a particular economic development incentive program, as set forth by the program's enac…

74-50,227. Format; internet access; information to be published; exceptions; database search and report capability requirements; reporting of information by local governments; disclosure of information by businesses a condition of granting incentives; electronic report form for l…

74-50,228. Presentations by secretary to legislative committees. (a) In addition to any other reports by the secretary of commerce to the legislative post audit committee, the house committee on commerce, labor and economic development or the senate committee on commerce otherwis…

74-50,229. Citation of act. K.S.A. 2025 Supp. 74-50,229 through 74-50,234, and amendments thereto, shall be known and may be cited as the Kansas apprenticeship act. History: L. 2023, ch. 81, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archi…

74-50,230. Definitions. For purposes of K.S.A. 2025 Supp. 74-50,229 through 74-50,234, and amendments thereto: (a) "Act" means the Kansas apprenticeship act. (b) "Apprentice" means a person who is a Kansas resident at least 16 years of age, except where an older minimum age stand…

74-50,231. Credits against income tax; expiration of tax credit program; eligibility; requirements; terms and amounts; limitations; agreement with secretary of commerce; requirements and conditions of agreement; participation by apprentice not to constitute union affiliation; rul…

74-50,232. Kansas nonprofit apprenticeship grant program; administration by secretary of commerce; eligibility; grant amounts; limitations; secretary to develop application procedures; grant terms and conditions in consultation with stakeholders; agreement with secretary required…

74-50,233. Kansas educator registered apprenticeship grant program; definitions. For purposes of this section and K.S.A. 2025 Supp. 74-50,234, and amendments thereto: (a) "Applicant school" means a school district organized and operating under the laws of this state, acting indep…

74-50,234. Program development by commissioner of education, state board of education and secretary of commerce; administration by secretary; educational purpose; candidates; applicant school apprenticeship program requirements; approval by secretary; rule and regulation authorit…

74-50,235. Definitions. As used in this section and K.S.A. 2025 Supp. 74-50,236, and amendments thereto: (a) "Eligible institution of higher education" means: (1) (A) A state educational institution as defined in K.S.A. 76-711, and amendments thereto; or (B) any private, independ…

74-50,236. Engineering graduate incentive fund established; administration by secretary of commerce; matching requirement; purposes; expenditures; applications by institutions of higher education; requirements; grant amounts; proration; recipient institutions to provide informati…

74-50,237. Expiration of program; abolishment of fund. The provisions of K.S.A. 2025 Supp. 74-50,235 through 74-50,237, and amendments thereto, shall expire on July 1, 2033. On July 1, 2033, the director of accounts and reports shall transfer all unencumbered moneys in the engine…

74-50,291. Title of act; definitions. (a) K.S.A. 2025 Supp. 74-50,291 through 74-50,300, and amendments thereto, shall be known and may be cited as the Kansas commission for the United States semiquincentennial act. (b) As used in K.S.A. 2025 Supp. 74-50,291 through 74-50,300, an…

74-50,292. Establishment; cooperation with other entities. (a) The Kansas commission for the United States semiquincentennial is hereby established within and as a part of the department of commerce to plan, encourage, develop and coordinate the commemoration of the 250th anniver…

74-50,293. Members; vacancies. (a) The commission shall consist of 20 voting members as follows: (1) The secretary of commerce or the secretary's designee; (2) the executive director of the Kansas African American affairs commission or the executive director's designee; (3) the e…

74-50,294. Duties; special committees. (a) The commission shall plan, coordinate and implement a program in 2026 to commemorate the 250th anniversary of the founding of the United States. In developing the plans and overall program for the event, the commission shall: (1) Give du…

74-50,295. Meetings; quorum. Meetings of the commission shall be held throughout the state at times and locations determined by the chairperson, who shall be selected by a majority vote of the commission and may serve up to two consecutive two-year terms. In the case of a nationa…

74-50,296. Reports. (a) (1) On or before December 31, 2022, the commission shall submit a comprehensive report to the governor, the secretary of commerce, the president of the senate and the speaker of the house of representatives that contains the commission's specific recommend…

74-50,297. Gifts and donations, fund established; transfer of certain moneys; expiration of fund. (a) The commission may accept, use and dispose of gifts and donations of money, property or personal services. The type and quantity of gifts shall be enumerated and submitted to the…

74-50,298. Powers; approval of actions. (a) The commission may: (1) Procure supplies, services and property; (2) enter into contracts; (3) expend, in furtherance of this act, funds donated or received pursuant to contracts entered into under this act in the Kansas commission for …

74-50,299. Member compensation. (a) Commission members shall not receive compensation for their work with the commission. (b) Non-legislative citizen members of the commission shall not receive compensation, subsistence allowances, mileage or reimbursement for expenses incurred i…

74-50,300. Expiration of act; donation of funds. (a) The provisions of K.S.A. 2025 Supp. 74-50,291 through 74-50,300 of this act, and amendments thereto, shall expire on December 31, 2027. (b) Upon the expiration of the commission on December 31, 2027, any property remaining prop…

74-50,301. Revisor's Note: Section transferred to 75-7432. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Law…

74-50,302. Revisor's Note: Section transferred to 75-7433. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Law…

74-50,311. Attracting powerful economic expansion act; title; definitions. (a) This act shall be known and may be cited as the attracting powerful economic expansion act. (b) For purposes of the attracting powerful economic expansion act: (1) "Act" means the attracting powerful e…

74-50,312. Establishment and purpose; eligibility requirements; benefits; agreement with secretary of commerce; conditions and requirements of agreement; limitation on agreements; approval by state finance council; benefit retention requirements; rule and regulation authority. (a…

74-50,313. Credit against income, premium or privilege tax; amount; requirements; limitations; agreement with secretary of commerce; requirements and conditions of agreement; additional benefit provisions if approved by state finance council; remedy for breach of agreement. (a) (…

74-50,314. Payroll withholding tax retention benefit for qualified suppliers; eligibility requirements; agreement with secretary of commerce; requirements and conditions; remedy for breach of agreement; certification of continued eligibility by secretary of commerce. (a) For taxa…

74-50,315. Reimbursement of payroll costs to qualified firms; eligibility; amount; additional amount if approved by state finance council; agreement; requirements and conditions; submission of claim; certification of eligibility by secretary of commerce; breach of agreement, repa…

74-50,316. Attracting powerful economic expansion payroll incentive fund; establishment; administration by secretary of commerce; use of. There is hereby established in the state treasury the attracting powerful economic expansion payroll incentive fund to be administered by the …