1. K.S.A. 79-32,182b
  2. Research and Development Credit
  3. Kansas Department of Revenue (KDOR)
  4. Expenditures in Research and Development Activities
  5. Qualified Research Expenses (QREs)
  6. Research Conducted Within This State (Kansas)
  7. Internal Revenue Code (IRC) Section 41
  8. IRC Section 41(c) (Base Amount)
  9. IRC Section 174 (Allowable Expenses)
  10. Credit Percentage (10% for Post-2022)
  11. Prior Credit Percentage (6.5% Pre-2023)
  12. Base Amount (Three-Year Average)
  13. Taxable Year
  14. Tax Imposed by the Kansas Income Tax Act
  15. Kansas Taxable Income
  16. Credit Limitation (25% of Total Credit)
  17. Carry Forward (Unused Credit)
  18. Carry Forward Increment (25% of Credit)
  19. C Corporation (Prior Eligibility Limitation)
  20. Individual (Post-2022 Eligibility)
  21. Partnership (Post-2022 Eligibility)
  22. S Corporation (Post-2022 Eligibility)
  23. Limited Liability Company (LLC) (Post-2022 Eligibility)
  24. Pass-Through Entities (PTEs)
  25. House Bill 2239 (Legislation Increasing Credit)
  26. Nonrefundable Credit
  27. Transferable Credit (Post-2022)
  28. Taxpayer Without a Current Tax Liability
  29. Transferee (Recipient of Credit)
  30. Transferor (Entity Earning the Credit)
  31. Full Credit Transfer (Requirement for Transfer)
  32. One-Time Transfer Limitation
  33. Schedule K-53 (Credit Computation Form)
  34. Form K-204 (Research and Development Credit Application)
  35. Form K-260 (Tax Credit Transfer Notification Form)
  36. Documentation of Credit Acquired by Transfer
  37. Itemized Schedule of Expenditures (Required Documentation)
  38. Qualified Research (Four-Part Test)
  39. Technological in Nature
  40. Elimination of Uncertainty
  41. Process of Experimentation
  42. Business Component
  43. Product, Process, Technique, Formula, or Invention
  44. Wages for Qualified Services
  45. Supplies for Qualified Research
  46. Contract Research Expenses
  47. Government-Funded Research Exclusion
  48. New or Improved (Business Component)
  49. Prior Two Income Tax Years (for Base Average)
  50. Tax Credit Database (Department of Commerce Reporting)