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 - Research and Development Credit (ksrevenue.gov)
- Kansas Department of Revenue - Tax Credits (ksrevenue.gov)
- Kansas Department of Revenue - HPIP (ksrevenue.gov)
- Kansas Department of Revenue - Tax Credits (ky.gov)
- Kansas Department of Revenue - Research and Development Credit (ky.gov)
Related programs
HPIP Investment Tax Credit
10% of qualified facility investment above $50,000 in most counties; $1 million threshold in...
10% of qualified facility investment above $50,000 in most counties; $1 million threshold in five metro counties; 16-year carryforward; limited transferability.
HPIP Training and Education Credit
Training spending above 2% of payroll, capped at $50,000 or tax liability.
Training spending above 2% of payroll, capped at $50,000 or tax liability.
Research and Development Credit
10% of the difference between current research and development expenses and the average of...
10% of the difference between current research and development expenses and the average of the current and prior two years; credits generated 2023+ may be transferred when the...
Clean Fuel Production Credit (Internal Revenue Code §45Z)
Per-gallon or gallon-equivalent credit based on the applicable amount and lifecycle emissions...
Per-gallon or gallon-equivalent credit based on the applicable amount and lifecycle emissions factor; qualifying fuel must be sold by December 31, 2029.
Port Credit
Discretionary credit based on increased cargo and qualifying project activity.
Discretionary credit based on increased cargo and qualifying project activity.
Qualified Facility Income Tax Credit
Lesser of 10% of qualifying investment, the applicable per-job limit, or $30 million per...
Lesser of 10% of qualifying investment, the applicable per-job limit, or $30 million per taxpayer per year.