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Kansas Governor Signs Bill Altering High-Performance Incentive Program

Tax Development Apr 26, 2021

Kansas Governor Signs Bill Altering High-Performance Incentive Program

On April 15, 2021, Kansas Governor Laura Kelly signed legislation (Senate Bill 65) that streamlines the eligibility requirements and creates a market for selling a portion of the high-performance tax credit. Under the program, Kansas taxpayers can pursue income tax credits generated from training costs and capital investment as well as a project-specific sales tax exemption certificate. Qualified taxpayers with a net operating loss can improve cash flow by selling the credit.

This legislation makes two key changes to the program:

  • Removes the training criteria required for eligibility.
  • Allows a company to transfer up to 50% of its tax credits for projects placed in service after January 1, 2021.


Joseph M. Stachnik

Michael Camden

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