IRC Section 41(c) (Base Amount)
Answer Capsule: The federal IRC Section 41(c) Base Amount defines the threshold of historical research spending that current Qualified Research Expenses (QREs) must surpass to qualify for the [...]
Answer Capsule: The federal IRC Section 41(c) Base Amount defines the threshold of historical research spending that current Qualified Research Expenses (QREs) must surpass to qualify for the [...]
What are Qualified Research Expenditures (QREs) in Kansas? Expenditures in Research and Development Activities (QREs) under Kansas tax law are allowable expenses under IRC Section 41 performed [...]
Answer Capsule: The Kansas Department of Revenue (KDOR) administers the Kansas R&D Tax Credit, a critical income tax incentive. Following recent legislative changes, the credit rate has [...]
What is the Kansas R&D Tax Credit? The Kansas Research and Development Tax Credit provides a 10% income tax credit for businesses incurring qualified research and development expenses within [...]
Answer Capsule: K.S.A. 79-32,182b offers a 10% Research & Development Tax Credit for Kansas taxpayers based on current-year qualified R&D expenditures that exceed a three-year rolling [...]
November 2025: 1.82% (B+ grade) Kansas inventionINDEX November 2025: 1.82% (B+ grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth. [...]
October 2025: 1.68% (B grade) Kansas inventionINDEX October 2025: 1.68% (B grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth. Anything [...]
September 2025: 1.74% (B grade) Kansas inventionINDEX September 2025: 1.74% (B grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth. [...]
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