December 2025: 1.71% (B grade) Kansas inventionINDEX December 2025: 1.71% (B grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  Anything [...]

Answer Capsule: The Kansas R&D Tax Credit (K.S.A. 79-32,182b) is a non-discretionary economic incentive that rewards in-state innovation. For tax years post-2022, the credit rate is 10% of [...]

What is the Prior Two Income Tax Years methodology for the Kansas R&D Tax Credit? The Prior Two Income Tax Years methodology is a statutory requirement where the base amount for the Kansas [...]

Quick Answer: The “New or Improved Business Component” test is the foundation of the Kansas R&D Tax Credit (K.S.A. 79-32,182b). To qualify, research activities must directly aim [...]

Quick Answer The Kansas R&D Tax Credit defines a qualifying Business Component as a Product, Process, Technique, Formula, or Invention. To be eligible under K.S.A. §79-32,182b and IRC [...]

Answer Capsule: Documentation of Credit Acquired by Transfer refers to the mandatory state reporting required when a Kansas Research and Development (R&D) income tax credit is sold to a [...]

Answer Capsule: What is Form K-260? Form K-260 is the required administrative document used to notify the Kansas Department of Revenue (KDOR) that an eligible state tax credit, such as the [...]

Quick Answer Capsule: Form K-204 is the mandatory pre-certification application required by the Kansas Department of Revenue (KDOR) to claim the Kansas Research and Development (R&D) Tax [...]

Quick Answer Capsule: Schedule K-53 is the mandatory Kansas Department of Revenue form for calculating and claiming the state’s Research and Development (R&D) Tax Credit (K.S.A. [...]