Beginning in tax year 2013, this credit shall only be available to corporations that are subject to the Kansas corporate income tax, i.e. C corporations. This credit shall not be available to individuals, partnerships, S corporations, limited liability companies, and other pass-through entities.
Any taxpayer who makes improvements to a qualified swine facility is allowed a credit against their income tax liability.
The taxpayer must make improvements to a qualified swine facility. The required improvements to a qualified swine facility must be certified by the Secretary of Health and Environment. For information about swine facility improvements or certification, contact:
Kansas Department of Health and Environment
Bureau of Water
Building 283-Forbes Field
Topeka, KS 66620-0001
The credit is 50 percent of the costs incurred by a taxpayer for required improvements to a qualified swine facility.
Limitation of Credit
The amount of credit which exceeds the tax liability may be carried forward to the next four years or until used, whichever is earlier.
Procedures to Claim the Credit
You may download Schedule K-38 to claim the swine facility improvement credit. The schedule must be completed and submitted with the income tax return. You may also call the Department of Revenue voice mail system at 785-296-4937 to request Schedule K-38. You will be asked to give your name, address, phone number and form(s) you desire. Please allow two weeks for delivery of your forms.