Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-32,170 Repealed
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79-32,170. History: L. 1976, ch. 434, § 7; L. 1980, ch. 310, § 6; L. 1983, ch. 258, § 12; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sess…
K.S.A. 79-32,171 Repealed
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79-32,171. History: L. 1976, ch. 434, § 8; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…
K.S.A. 79-32,172 Repealed
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79-32,172. History: L. 1977, ch. 344, § 7; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…
K.S.A. 79-32,173 Repealed
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79-32,173. History: L. 1978, ch. 407, § 16; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,174 Repealed
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79-32,174. History: L. 1978, ch. 405, § 9; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…
K.S.A. 79-32,174c Repealed
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79-32,174c. History: L. 1983, ch. 316, § 6; Repealed, L. 1988, ch. 382, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…
K.S.A. 79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions
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79-32,175. Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions. As used in this act: (a) "Accessible to individuals with a disability" means in conformance with Title I and Title III of the Americans with di…
K.S.A. 79-32,176 Repealed
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79-32,176. History: L. 1978, ch. 409, § 2; L. 1981, ch. 388, § 2; L. 1989, ch. 298, § 1; L. 1992, ch. 208, § 20; L. 1994, ch. 173, § 1; L. 1994, ch. 356, § 1; L. 1996, ch. 228, § 12; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNC…
K.S.A. 79-32,176a Credit against tax for making taxpayer's principal dwelling or property accessible to individuals with a disability; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment.
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79-32,176a. Credit against tax for making taxpayer's principal dwelling or property accessible to individuals with a disability; amount; carryover to subsequent taxable years; credit refundable, when; cost-of-living adjustment. (a) Any resident individual taxpayer who makes expen…
K.S.A. 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.
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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 …
K.S.A. 79-32,178 Rules and regulations
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79-32,178. Rules and regulations. The secretary of revenue shall adopt such rules and regulations as may be deemed necessary to carry out the purposes of this act. History: L. 1978, ch. 409, § 7; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archi…
K.S.A. 79-32,179 Application of K
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL G…
K.S.A. 79-32,180 Application of K
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Polici…
K.S.A. 79-32,181 Credit against tax for interest rate reduction for agricultural production loan by production credit association
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79-32,181. Credit against tax for interest rate reduction for agricultural production loan by production credit association. (a) On and after the effective date of this act and prior to July 1, 1990, any production credit association or agricultural credit association chartered b…
K.S.A. 79-32,181a Credit against tax for interest rate reductions on certain agricultural production loans
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79-32,181a. Credit against tax for interest rate reductions on certain agricultural production loans. (a) On and after the effective date of this act and prior to July 1, 2004, any production credit association or agricultural credit association chartered by the farm credit admin…
K.S.A. 79-32,182 Repealed
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79-32,182. History: L. 1986, ch. 366, § 1; L. 1987, ch. 387, § 1; L. 1994, ch. 46, § 1; L. 1996, ch. 264, § 5; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings RE…
K.S.A. 79-32,182a Repealed
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79-32,182a. History: L. 1986, ch. 366, § 1; L. 1987, ch. 385, § 4; Repealed, L. 1994, ch. 46, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…
K.S.A. 79-32,182b Credit against tax for certain research and development activity expenditures
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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 e…
K.S.A. 79-32,188 Severability of provisions of act
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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 provisi…
K.S.A. 79-32,189 Application of act
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General …
K.S.A. 79-32,190 Child day care assistance tax credit; amount
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79-32,190. Child day care assistance tax credit; amount. (a) Any taxpayer that pays for or provides child day care services, including the provision of the service of locating such services, to its employees or that provides facilities and necessary equipment for child day care s…
K.S.A. 79-32,191 Application of K
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archiv…
K.S.A. 79-32,192 Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations
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79-32,192. Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations. (a) 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…
K.S.A. 79-32,193 Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when.
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79-32,193. Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when. (a) The secretary of revenue is hereby authorized and directed to promptly negotiate, appro…
K.S.A. 79-32,194 Community services contribution income and privilege tax credit; citation of act
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Po…
K.S.A. 79-32,195 Tax credits for community services contributions; definitions
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79-32,195. Tax credits for community services contributions; definitions. As used in this act, the following words and phrases shall have the meanings ascribed to them herein: (a) "Business firm" means any business entity authorized to do business in the state of Kansas which is …
K.S.A. 79-32,196 Same; eligibility criteria for credit; limited retroactivity
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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 ser…
K.S.A. 79-32,197 Same; amount of credit, carryover
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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 e…
K.S.A. 79-32,197a Same; assignability of credits
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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. 79-32,19…
K.S.A. 79-32,198 Same; duties of director of community development of department of commerce; rules and regulations
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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, e…
K.S.A. 79-32,199 Application of K
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archi…
K.S.A. 79-32,199a Application of K
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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. Previous | Next LEGISLATIVE CO…
K.S.A. 79-32,199b Application of K
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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. Previous | Next LEGISLATIVE CO…
K.S.A. 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.
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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 o…
K.S.A. 79-32,201 Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures
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79-32,201. Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures. (a) Any taxpayer who makes expenditures for a qualified alternative-fueled motor vehicle or alternative-fuel fueling station shall be allowed a credit against the inco…
K.S.A. 79-32,202 Repealed
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79-32,202. History: L. 1997, ch. 41, § 14; L. 2006, ch. 203, § 12; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents…
K.S.A. 79-32,202a Tax credit for adoption expenses
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79-32,202a. Tax credit for adoption expenses. (a) (1) For tax years 2014 through 2023, 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…
K.S.A. 79-32,203 Tax credits for expenditures related to nongame and endangered species; limited to certain tax years
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79-32,203. Tax credits for expenditures related to nongame and endangered species; limited to certain tax years. (a) There shall be allowed two types of credits against the tax liability of a taxpayer imposed under the Kansas income tax act related to real property that is both: …
K.S.A. 79-32,204 Kansas income tax credit for corporations for required improvements to qualified swine facility
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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…
K.S.A. 79-32,205 Earned income tax credit
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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…
K.S.A. 79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment
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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 …
K.S.A. 79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well
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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 Janua…
K.S.A. 79-32,208 Repealed
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79-32,208. History: L. 1999, ch. 154, § 2; Repealed, L. 2000, ch. 184, § 33; January 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docum…
K.S.A. 79-32,209 Federal innocent spouse rule conformity
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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 …
K.S.A. 79-32,210 Kansas income tax credit for property tax paid by telecommunication companies which are corporations
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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 …
K.S.A. 79-32,211 Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations; application against tax delinquencies.
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79-32,211. Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations; application against tax delinquencies. (a) For all taxable years commencing after December 31, 2006, there shall be allow…
K.S.A. 79-32,211a Expired.
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79-32,211a. History: L. 2007, ch. 156, § 1; Expired, June 30, 2012. 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 Se…
K.S.A. 79-32,211b Historic Kansas act; citation
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79-32,211b. Historic Kansas act; citation. K.S.A. 79-32,211, and amendments thereto, and K.S.A. 2025 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. Previous | Next LEG…
K.S.A. 79-32,211c Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations
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79-32,211c. Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations. (a) For all taxable years commencing after December 31, 2021, there shall be allowed a tax credit against the inc…
K.S.A. 79-32,212 Kansas income tax credit for single city port authority
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79-32,212. Kansas income tax credit for single city port authority. (a) For taxable years 2002 through 2029, 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 t…