Kansas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Kansas, with full citations and the original source on every page.
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Which Kansas income, privilege, and premium tax credits did 2026 Senate Bill 82 repeal?
Kansas Notice 26-09 explains 2026 Senate Bill 82, which deletes or repeals five income, privilege, and/or premium tax credits effective July 1, 2026. Section 2 amends K.S.A. 65-7107 to delete the cred…
Does Kansas offer an income tax credit for buying gun and ammunition storage?
Yes. For tax years 2026 through 2028, a Kansas resident individual can claim a credit against Kansas income tax equal to 25% of what they spend to buy lockable storage designed primarily for guns and …
Does Kansas give employers a tax credit for childcare expenses?
Yes. Kansas has an income and privilege tax credit for employers that help pay for their employees' child care, and 2026 Senate Bill 82 expanded it (applies to tax years beginning on or after January …
Does Kansas give fuel retailers a tax credit for selling higher ethanol blends?
Yes. A new Kansas income tax credit, created by 2026 Senate Bill 82 and added to K.S.A. 79-32,201 as subsection (h), lets a retail dealer claim $0.05 for each gallon of "higher ethanol blend" it sells…
Did Kansas extend its angel investor, Eisenhower Foundation, Cedar Crest, and aviation tax credits?
Kansas Notice 26-03 explains 2026 House Bill 2464, which extends four Kansas income tax credits. The angel investor credit (K.S.A. 74-8133) is extended through tax year 2031, and starting in tax year …
What is the Kansas historic preservation tax credit and how much is it after the 2025 changes?
Kansas Notice 25-04 explains 2025 Senate Bill 227, which amended K.S.A. 2024 Supp. 79-32,211 to set new percentages for the income, privilege, or premium tax credit for restoring and preserving qualif…
How did 2025 changes limit the Kansas Affordable Housing and Housing Investor tax credits?
Kansas Notice 25-02 explains 2025 House Bill 2289, which changed two housing credits. For the Kansas Affordable Housing Tax Credit (K.S.A. 79-32,306), HB 2289 caps the total credit that can be awarded…
How much is the Kansas adoption tax credit for 2024 and later?
Kansas Notice 24-20 explains how 2024 House Bill 2465 changed the Kansas adoption income tax credit under K.S.A. 79-32,202a. For tax years 2014 through 2023, the earlier credit rules still apply. Begi…
How did 2024 Senate Bill 410 change Kansas's SALT Parity Act for pass-through entities?
Kansas Notice 24-15 explains 2024 Senate Bill 410, which amended the Kansas SALT Parity Act (K.S.A. 79-32,284 through 79-32,289) effective for tax years beginning on or after January 1, 2022. The Act …
What tax credit does the Kansas Pregnancy Resource Act give for donations to pregnancy centers?
Kansas Notice 24-14 explains the Pregnancy Resource Act, created by 2024 House Bill 2465. For tax years beginning after December 31, 2023, a taxpayer may claim a credit equal to 70% of contributions m…
How much is the Kansas child and dependent care tax credit for 2024?
Kansas Notice 24-09 explains an increase to the Kansas child and dependent care credit made by 2024 Special Session Senate Bill 1, Section 17, which amended K.S.A. 79-32,111c. The Kansas credit had eq…
How does the Kansas Disability Employment Act tax credit work?
Kansas Notice 24-02 explains that 2024 Senate Bill 15, Section 4, amended K.S.A. 79-32,273 -- now known as the disability employment act -- to continue and expand the income tax credit for buying good…
Did Kansas increase its research and development tax credit and who can claim it?
Kansas Notice 23-09 explains that 2022 House Bill 2239 (Section 41) amended K.S.A. 79-32,182b to increase and broaden the Kansas research and development income tax credit. Starting with tax year 2023…
What is the Kansas Affordable Housing Tax Credit and how does it work?
Kansas Notice 23-08 explains the Kansas Affordable Housing Tax Credit Act, created by 2022 House Bill 2237 (Sections 1-6, now K.S.A. 2022 Supp. 79-32,304 through 79-32,309). For tax years beginning af…
What is the Kansas Housing Investor Tax Credit and who can claim it?
Kansas Notice 23-07 explains the Kansas Housing Investor Tax Credit Act, created by 2022 House Bill 2237 (Sections 7-12, now K.S.A. 79-32,310 through 79-32,315). For tax year 2022 and after, a qualifi…
What is the Kansas Apprenticeship Act tax credit for employers?
Kansas Notice 23-04 explains the Kansas Apprenticeship Act, created by 2023 House Bill 2292 (Sections 1-6). Section 3 creates a nonrefundable, nontransferable Kansas income tax credit for eligible emp…
How much is the Kansas tax credit for contributions to a scholarship granting organization?
Kansas Notice 23-03 explains changes to the Tax Credit for Low Income Students Scholarship Program, made by 2023 House Substitute for Senate Bill 113. Section 13 amended K.S.A. 72-4357 so that, for ta…
What is the Kansas Targeted Employment Act credit for hiring people with developmental disabilities?
Kansas Notice 22-14 explains the Kansas Targeted Employment Act, created by 2022 House Bill 2703 (New Sections 1-6). For tax years 2022 through 2027, a "targeted employment business" -- an employer au…
How did Kansas increase the historic preservation tax credit for smaller cities?
Kansas Notice 22-12 explains changes to the Kansas historic preservation tax credit made by 2022 House Bill 2237 (Section 24), which amended K.S.A. 79-32,211. The existing credit -- 25% of qualified e…
What is the Kansas commercial restoration and preservation tax credit for older buildings?
Kansas Notice 22-11 explains the Commercial Restoration and Preservation Credit under the Historic Kansas Act, created by 2022 House Bill 2237 (New Sections 13-14), for tax years beginning after Decem…
What Kansas income tax credits are available for aviation and aerospace employers and employees?
Kansas Notice 22-10 explains new aviation and aerospace income tax credits created by 2022 House Bill 2239 (New Sections 10-15), beginning in tax year 2022. There are three credits. First (Section 11)…
What is the Kansas short line railroad tax credit for track maintenance?
Kansas Notice 22-05 explains a new short line railroad income tax credit created by 2022 House Bill 2239 (New Section 18), for tax years 2022 through 2031. An eligible taxpayer -- a Class II or Class …
Did Kansas extend the Rural Opportunity Zone income tax credit and student loan program?
Kansas Notice 22-08 explains that 2022 House Bill 2239 (Sections 31 and 43) extended the Rural Opportunity Zone (ROZ) program. Section 31 amends K.S.A. 74-50,223 to extend the cutoff for an individual…
Can Kansas teachers get an income tax credit for buying classroom supplies?
Kansas Notice 22-07 explains a new income tax credit for teachers' purchases of school and classroom supplies, created by 2022 House Bill 2239 (New Section 16), effective for tax year 2022 and after. …
How did Kansas expand the employer child day care assistance tax credit?
Kansas Notice 22-06 explains changes to the employer child day care assistance tax credit made by 2022 House Bill 2237 (Section 23), which amended K.S.A. 79-32,190. Two changes are made. First, new su…
What is the Kansas tax credit for contributions to community and technical colleges?
Kansas Notice 22-03 explains a tax credit for contributions to community colleges and technical colleges, created by 2022 House Bill 2239 (Section 42), which amended K.S.A. 79-32,261. For tax years 20…
Does Kansas allow a child and dependent care tax credit, and how much is it?
Kansas Notice 17-07 explains that New Section 1 of Senate Bill 30 (2017) created a Kansas credit for child and dependent care expenses for resident individuals, starting with tax year 2018. The credit…
How long is the Kansas Rural Opportunity Zone income tax credit available after the 2015 extension?
Kansas Notice 15-09 explains that Section 27 of Senate Substitute for House Bill 2109 (2015) amended K.S.A. 79-32,267 to extend the Rural Opportunity Zone (ROZ) income tax credit. As originally enacte…
Which counties were added to the Rural Opportunity Zone program in 2014?
Kansas Notice 14-07 (July 1, 2014) explains that 2014 House Bill 2643 (Section 19) amended K.S.A. 2013 Supp. 74-50,222 to add four counties -- Cherokee, Labette, Montgomery and Sumner -- to the list o…
Did Kansas restore the disabled accessibility credit for homes and extend the business version?
Kansas Notice 14-06 (July 1, 2014) explains that 2014 Senate Bill 265 (New Section 5) reenacted the disabled accessibility credit for dwellings that had been repealed in 2012, effective for tax year 2…
Did Kansas bring back the adoption income tax credit, and how much is it?
Kansas Notice 14-05 (July 1, 2014) explains that 2014 Senate Bill 265 (New Section 4) reenacted the Kansas adoption credit that had been repealed in 2012, effective for tax year 2014 and later. A resi…
Which counties were added to the Rural Opportunity Zone program in 2013?
Kansas Notice 13-13 (July 1, 2013) explains that Section 9 of 2013 House Bill 2059 amended K.S.A. 2012 Supp. 74-50,222 to expand the Rural Opportunity Zone (ROZ) program, which began with 2011 Senate …
How does the Kansas Rural Opportunity Zone income tax credit work for people who move to a designated county?
Kansas Notice 11-03 explains the Rural Opportunity Zone (ROZ) program created by 2011 Senate Bill 198, which designates 50 Kansas counties as ROZ and effectively provides an income tax exemption to ce…
Could Kansas distributors and retailers recover the tax difference on E-85 inventory held when the rate fell on January 1, 2007?
Yes. When Kansas reduced the E-85 motor-fuel tax from $0.24 to $0.17 per gallon on January 1, 2007, it allowed a $0.07-per-gallon credit or refund for E-85 inventory on hand that day on which the $0.2…
Are a collectors' club's membership sales subject to Kansas sales tax, and does the company owe Kansas use tax on the club kits it ships to Kansas members?
The memberships are not taxable, but the club kits are. The Department ruled that the sale of the collectors' club memberships is not subject to Kansas retailers' sales tax, because Kansas taxes membe…
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These are official tax letter rulings and advisory opinions issued by Kansas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.