SB536

Providing a rebate instead of an income tax credit for the high performance tax credit program and capping the maximum rebate provided.

Introduced·3/16/26
Introduced Text

Kansas SB536 replaces the high performance tax credit program with a rebate system and caps the maximum rebate.

Kansas SB536 amends the high performance tax credit program by replacing the tax credit with a rebate system. The bill specifies that for investments made in qualified business facilities in Douglas, Johnson, Sedgwick, Shawnee, or Wyandotte counties, a rebate will be issued instead of a tax credit. The maximum rebate is capped at $5,000,000 per qualifying project. The rebate is non-transferable and will be issued by the department between January and April of the year following the year in which the entity would have qualified for the tax credit.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Assessment and Taxation Committee
Next
Committee decision

Sponsors

0
0
Democratic CaucusRepublican Caucus

History

Mar 17

Senate

Senate Referred to Committee on Assessment and Taxation

Mar 16

Senate

Senate Introduced