Form K-35 - Kansas Historic Preservation Credit

K.S.A. 79-32,211 provides a tax credit against the income, privilege or premium tax for certain historic preservation project expenditures. The credit is available to a qualified taxpayer that makes qualified expenditures to restore or preserve a qualified historic structure according to a qualified rehabilitation plan. The amount of the credit is 25% of qualified expenditures when the total [...]

Form K-37 - Kansas Disabled Access Credit

The disabled access credit under K.S.A. 79-32,175 et seq. is available to individual and business taxpayers that incur certain expenditures to make their property accessible to the disabled. The property must be an existing building, facility, or equipment located in Kansas and used in a trade or business or held for the production of income OR the property must be a personal dwelling located in [...]

Form K-59 - Kansas High Performance Incentive Program Credit

Schedule K-59 provides an investment schedule and a carry forward schedule. Please read all directions before completing this schedule. The High Performance Incentive Program (HPIP) provides for two types of credits: 1) Training and Education Credit [K.S.A. 74-50,132]; and, 2) Investment Tax Credit [K.S.A. 79-32,160a(e)]. Certification from the Kansas Department of Commerce (KDOC) is the [...]

Kansas Community Service Contribution Credit K60

The credit is either 50% of the total amount contributed during the taxable year, or 70% of the total amount contributed during the taxable year if the approved community service organization is located in a rural community as defined in the law. If the credit allowed exceeds the tax liability, the excess will be refunded. Exception: A business firm who acquired the tax credit from a business [...]

Arizona State - Credit 308-I Pre-2003 Carryover

Credit for Increased Research Activities - Individuals. Arizona Revised Statutes § 43-1074.01 provides an individual income tax credit for increased research activities in a taxable year. • The Arizona tax credit for individuals is allowed in an amount computed pursuant to Internal Revenue Code (IRC) § 41 with the following exceptions: • Qualified research includes only [...]