State program
Kansas Research and Development Credit
A recently expanded and now transferable credit that opened the program to pass-through entities.
Program overview
Kansas historically limited its research credit to C corporations and applied a modest rate, but recent legislation increased the rate and extended eligibility to all taxpayers, including pass-through entities. The credit is claimed over a multi-year schedule rather than in a single year, and unused credits are transferable one time to another Kansas taxpayer, which lets companies without current liability monetise the benefit.
Eligibility
Taxpayers with qualified research and development expenditures conducted in Kansas that increase over the average of the current and two prior tax years.
Benefits
Non-refundable but transferable credit against Kansas income tax, claimed in equal instalments across several years.
Find out what your research actually qualifies for
A scoping conversation takes thirty minutes and costs nothing. You leave with a view on eligibility, likely credit range and the documentation you would need.