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us-ks/statute/chapter-79/article-32 — Income Tax · Axiom

Axiom
Kansas
Statutes
Chapter 79

Income Tax

Application of K.S.A. 79-32,175 through 79-32,177, inclusive
Credit against tax for interest rate reduction for agricultural production loan by production credit association
Credit against tax for interest rate reductions on certain agricultural production loans
Repealed
Repealed
Credit against tax for certain research and development activity expenditures
Repealed
Severability of provisions of act
Application of act
Child day care assistance tax credit; amount
Application of K.S.A. 79-32,190
Credit against tax for purchase costs of equipment used in manufacture of products from postconsumer waste; limitations
Military retired personnel income tax settlement; refund amount calculation; military retirees income tax refund fund established; transfers to and expenditures from fund, when
Community services contribution income and privilege tax credit; citation of act
Tax credits for community services contributions; definitions
Same; eligibility criteria for credit; limited retroactivity
Same; amount of credit, carryover
Same; assignability of credits
Same; duties of director of community development of department of commerce; rules and regulations
Application of K.S.A. 79-32,194 through 79-32,198
Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a
Application of K.S.A. 79-32,195, 79-32,197 and 79-32,197a
Kansas income tax credit for corporations for financial support to persons otherwise eligible and to families with dependent children; conditions and limitations
Kansas income tax credit for corporations for alternative-fueled motor vehicle property expenditures
Repealed
Tax credit for adoption expenses
Tax credits for expenditures related to nongame and endangered species; limited to certain tax years
Kansas income tax credit for corporations for required improvements to qualified swine facility
Earned income tax credit
Credit for property tax paid on commercial and industrial machinery and equipment
Kansas income tax credit for corporations for plugging abandoned oil or gas well
Repealed
Federal innocent spouse rule conformity
Kansas income tax credit for property tax paid by telecommunication companies which are corporations
Credit against tax for certain historic structure rehabilitation expenditures; limitations; definitions; sale or assignment; rules and regulations; application against tax delinquencies
Expired
Historic Kansas act; citation
Credit for restoration and preservation of commercial structure at least 50 years old; amount of credit; limitations; requirements; rules and regulations
Kansas income tax credit for single city port authority
Repealed
Amended returns to be filed by taxpayers receiving certain refund of property taxes
Credit for business firms paying salary to teachers employed pursuant to a partnership agreement with school district
Citation of act
Refineries; credit for certain investments; definitions
Same; amount of credit; requirements
Same; pass-through entities
Same; claim for credit
Same; accelerated depreciation, deduction
Same; credit for certain environmental compliance expenditures
Crude oil or natural gas pipelines; credits for certain investments; definitions
Same; amount of credit; requirements
Same; pass-through entities
Same; claim for credit
Same; accelerated depreciation, deduction
Integrated coal or coke gasification nitrogen fertilizer plants; credits for certain investments; definitions
Same; amount of credit; requirements
Same; pass-through entities
Same; claim for credit
Same; accelerated depreciation, deduction
Biomass-to-energy plants; credits for certain investments; definitions
Same; amount of credit; requirements
Same; pass-through entities
Same; claim for credit
Same; accelerated depreciation, deduction
Integrated coal gasification power plants; credits for certain investments; definitions
Same; amount of credit; requirements
Same; pass-through entities
Same; claim for credit
Repealed
Information required by taxpayer to claim income tax credits
Credit for compensation paid by employers to employees who are members of national guard and reserved forces
Renewable electric cogeneration facilities; credits for certain investments; definitions
Same; amount of credit; requirements
Same; pass-through entities
Same; claim for credit
Same; accelerated depreciation, deduction
Waste heat utilization system at electric generation facility; accelerated depreciation, deduction
Biofuel storage and blending equipment; credits for certain investments; definitions
Same; amount of credit; requirements
Same; pass-through entities
Same; claim for credit
Same; accelerated depreciation; deduction
Carbon dioxide capture, sequestration or utilization machinery or equipment; accelerated depreciation, deduction
Citation of act
Film production; credit for certain eligible production expenses; eligibility requirements; application
Same; definitions
Same; expiration of act; amount, limitations
Tax credit for certain contributions to community college, technical college or postsecondary educational institution
Tax credit for certain capital investments in a business located in or near certain cities made within three years of occurrence of certain major disasters
Tax credit for property taxes paid by certain senior citizens; selective assistance for effective senior relief (SAFESR)
Limitations on tax credits; credits allowed and amounts to be carried forward
Limitation on income tax credits allowed; valid social security numbers required
Tax credit for taxpayers who receive income from business activities of certain qualified companies
Tax credit for certain taxpayers domiciled in a rural opportunity zone
Continuation of certain nonrefundable credits pursuant to the law at the time such credit was earned
Repealed
Repealed
Tax credit for certain taxpayers who purchased food in this state
Native American veteran income tax refund; Native American veterans' income tax refund fund; qualifications; reports to legislature
Citation of act; tax credit for certain years for purchases from qualified vendors employing individuals with disabilities; cumulative credit limitations; certification; definitions; reports to legislature

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