Chapter 79, TAXATION

79-32,155. Same; election to defer credit. A taxpayer entitled to the credit allowed by K.S.A. 79-32,153, and amendments thereto, may elect to defer the commencement of the ten-year period during which such credit is allowed to any taxable year not later than the third taxable ye…

79-32,156. Same; claiming credit upon acquisition or lease of qualified business facility by related taxpayer; election; estate entitled to credit upon death of taxpayer. (a) If a taxpayer, hereafter referred to in this section as "transferor," shall have established a qualified …

79-32,157. Same; termination and resumption of operation of qualified business facility; credit allowable, when. If a taxpayer has terminated the operation of a revenue producing enterprise at a qualified business facility prior to the expiration of the ten-year period during whi…

79-32,158. Same; rules and regulations. The secretary of revenue shall prescribe such rules and regulations as may be deemed necessary to carry out the purposes of this act. History: L. 1976, ch. 431, § 6; July 1.

79-32,159. Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158. The provisions of this act shall apply to all taxable years commencing after December 31, 1975. History: L. 1976, ch. 431, § 8; July 1.

79-32,159a. Application of K.S.A. 79-32,153 and 79-32,154. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1977. History: L. 1978, ch. 411, § 3; July 1.

79-32,159b. Applicability of 1986 amendments. Any taxpayer who has invested in a qualified business facility and commenced commercial operations at such facility prior to the effective date of this act, shall be subject to the provisions of the acts of which this act is amendator…

79-32,159c. Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1985. History: L. 1986, ch. 385, § 8; July 1.

79-32,160. Title of act. This act shall be known as and may be cited as "the job expansion and investment credit act of 1976." History: L. 1976, ch. 431, § 9; July 1.

79-32,160a. Tax credits for establishment of qualified business facility; conditions; amount; limitations; investment in certain counties; transferability. (a) For taxable years commencing after December 31, 1999, and before January 1, 2012, any taxpayer who shall invest in a qua…

79-32,160b. Planned project within existing enterprise zone; tax election; prior act. Any taxpayer who has developed plans for the construction, reconstruction, enlarging or remodeling of a qualified business facility located within an enterprise zone or who has developed plans f…

79-32,160c. Application of act. The provisions of this act affecting tax liability shall be applicable to all taxable years commencing after December 31, 1992. History: L. 1992, ch. 202, § 10; July 1.

79-32,160e. Application of act. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1995. History: L. 1996, ch. 207, § 5; July 1.

79-32,160g. Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act. Except as otherwise provided, for taxable years commencing after December 31, 2011, no credits may be earned through the Kansas enterprise zone act, K.…

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…

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…

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 …

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.

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.

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.

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…

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…

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…

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…

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.

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…

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.

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…

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…

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.

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 …

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…

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…

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…

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…

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.

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.

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.

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…

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…

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…

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: …

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…

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…

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 …

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…

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 …

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 …

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…

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.