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SENATE BILL No. 82—page 3 providers. (2) Subject to the limits set forth in subsection (d), the taxpayer shall be allowed a credit of: (A) 75% of the total amount expended pursuant to paragraph (1) if the recipient accepts and serves children and families receiving a child care subsidy; or (B) 50% of the total amount expended pursuant to paragraph (1) if the recipient does not accept or serve children and families receiving a child care subsidy. (c) No credit shall be allowed under this section unless the child day care facility or provider is licensed pursuant to Kansas law. (c)(d) The credit allowed by subsection (a)(1), (2)(B) and (3)(B) subsections (a) and (b) shall not exceed $30,000 $100,000 for any taxpayer during any taxable year. The credit allowed by subsection (a) (2)(A), (3)(A) and (4) shall not exceed $45,000 for any taxpayer during any taxable year. For tax year 2027, and all tax years thereafter, if the amount of the credit which exceeds the tax liability for a taxable year shall be refunded to of the taxpayer, the amount which exceeds the tax liability may be carried over for deduction from the taxpayer's income tax liability in the next succeeding taxable year or years until the total amount of the tax credit has been deducted from tax liability, except that no such tax credit shall be carried over for deduction after the third taxable year succeeding the taxable year in which the credit was first allowed. If the taxpayer is a corporation having an election in effect under subchapter S of the federal internal revenue code or a partnership, the credit provided by this section shall be claimed by the shareholders of such corporation or the partners of such partnership in the same manner as such shareholders or partners account for their proportionate shares of the income or loss of the corporation or partnership. (d)(e) The aggregate amount of credits claimed under this act for any fiscal year shall not exceed $3,000,000. (e) For tax years 2013 through 2020, the income tax credit provided by this section shall only be available to taxpayers subject to the income tax on corporations imposed pursuant to K.S.A. 79- 32,110(c), and amendments thereto, and shall be applied only against such taxpayer's corporate income tax liability. (f) As used in this section, "community child care" means a for- profit or not-for-profit provider of child care services that is open at least nine hours per day and located within 45 miles of the employer that is seeking the credit or such employer's offices. Sec. 4. K.S.A. 79-32,201 is hereby amended to read as follows: 79-32,201. (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 income tax imposed by article 32 of chapter 79 of the Kansas Statutes Annotated, as follows: (1) For any qualified alternative-fueled motor vehicle placed in service on or after January 1, 1996, and before January 1, 2005, an amount equal to 50% of the incremental cost or conversion cost for each qualified alternative-fueled motor vehicle but not to exceed $3,000 for each such motor vehicle with a gross vehicle weight of less than 10,000 lbs.; $5,000 for a heavy duty motor vehicle with a gross vehicle weight of greater than 10,000 lbs. but less than 26,000 lbs.; and $50,000 for motor vehicles having a gross vehicle weight of greater than 26,000 lbs.; (2) For any qualified alternative-fueled motor vehicle placed in service on or after January 1, 2005, and before January 1, 2027, an amount equal to 40% of the incremental cost or conversion cost for each qualified alternative-fueled motor vehicle, but not to exceed