Kansas · Rail · KS-SLR-001
Short Line Railroad Tax Credit
Publication revised September 24, 2026. Sourcebook page 118.
Credit amount / calculation
Credit based on qualified short-line track maintenance expenditures.
Business fit and eligible activity
Potentially relevant where a forest-products business owns qualifying short-line track or receives an eligible assigned credit. Eligible rail or freight activity; ownership, carrier and shipping requirements matter.
Eligibility and practical use
This is a logistics credit. It matters when a mill owns, improves, or materially increases use of qualifying freight infrastructure.
Illustrative business benefit
Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. If sufficient eligible tax is due, a $1,000 credit available for current use reduces that tax by $1,000. If annual limits allow only $600, that is this year's saving; the other $400 survives only if the carryforward or transfer rules permit. Obtain the actual program calculation before estimating a project benefit.
Official sources
- Kansas Department of Revenue — Short Line Railroad Tax Credit (ksrevenue.gov)
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