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)
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