Kansas · Investment · KS-HPIP-001
HPIP Investment Tax Credit
Publication revised September 24, 2026. Sourcebook page 114.
Credit amount / calculation
10% of qualified facility investment above $50,000 in most counties; $1 million threshold in five metro counties; 16-year carryforward; limited transferability.
Business fit and eligible activity
Qualifying manufacturers paying above-average wages can earn a strong confirm eligible property, location and taxpayer type.
Illustrative business benefit
A sawmill invests $2 million in qualifying production machinery. At 10%, the nominal credit is $200,000 before annual caps, tax-liability limits, carryforward rules, or negotiated adjustments. The company should isolate eligible machinery from buildings, vehicles, land, and other costs that the statute does not treat the same way. capital-investment credit. Qualified investment or approved project activity; Page
Timing / first action
Seek approval before signing a purchase order, contract, lease or other binding commitment. Confirm the exact point at which a purchase order, contract, lease, or other binding commitment would make the project ineligible.
Official sources
- Kansas Department of Revenue - HPIP (ksrevenue.gov)
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