Kansas · Workforce · KS-HPIP-TR-001
HPIP Training and Education Credit
Publication revised September 24, 2026. Sourcebook page 115.
Credit amount / calculation
Training spending above 2% of payroll, capped at $50,000 or tax liability.
Business fit and eligible activity
HPIP-certified firms with substantial training spending can claim an additional credit. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
This credit is aimed at the cost of changing the workforce along with the equipment. It can fit a mill installing scanners, controls, a new planer line, kiln controls, or other technology that requires incumbent employees to learn a materially different process. Routine safety meetings and ordinary orientation should not be treated as qualifying retraining without support in the program rules.
Official sources
- Kansas Department of Revenue — HPIP (ksrevenue.gov)
Related programs
HPIP Investment Tax Credit
10% of qualified facility investment above $50
Qualifying manufacturers paying above-average wages can earn a strong confirm eligible property, location and taxpayer type.
Research and Development Credit
10% of the difference between current research
Qualified Kansas research earns a relatively strong incremental credit.
Short Line Railroad Tax Credit
Credit based on qualified short-line track maintenance
Potentially relevant where a forest-products business owns qualifying short-line track or receives an eligible assigned credit.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.
Clean Fuel Production Credit (Internal Revenue Code §45Z)
Per-gallon or gallon-equivalent credit based on the
Potentially relevant only if a forest-products business actually produces qualifying transportation fuel.