Alternative Fuel Vehicle and Refueling Station Personal Tax Credit (Kansas)

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place	Kansas
Name	Alternative Fuel Vehicle and Refueling Station Personal Tax Credit
Incentive Type	Personal Tax Credit
Applicable Sector	Residential
Active Incentive	No
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs
Carryover Provisions	Carryover for 3 years
Start Date	1996-01-01
Maximum Incentive	3,000; 5,000; 50,000 for vehicles; 50% of the total amount for each alternative-fuel fueling station, not to exceed 200,000
Program Administrator	Kansas Corporation Commission
Website	http://www.kcc.state.ks.us/energy/alt_info.htm
References	DSIRE

Summary

Senate Bill 45, passed during the1999 Session of the Kansas Legislature, was signed into law by the Governor on May 13, 1999. This bill allows taxpayers that purchase qualified alternative-fueled vehicles or alternative-fuel fueling stations to receive a credit on their state income taxes.

For vehicles placed in service on or after January 1, 1996, and before January 1, 2005, the income tax credit amount must not exceed $3,000 for a vehicle with a weight of less than 10,000 lbs.; $5,000 for a heavy duty motor vehicle with a weight of greater than 10,000 lbs. but less than 26,000 lbs.; and $50,000 for motor vehicles having a weight of greater than 26,000 lbs. For vehicles placed in service on or after January 1, 2005, the income tax credit amount is equal to 40% of the incremental cost or conversion cost for each qualified alternative-fueled motor vehicle, but not to exceed $2,400 for each vehicle with a weight of less than 10,000 lbs.; $4,000 for a heavy duty motor vehicle with a gross vehicle weight of greater than 10,000 lbs. but less than 26,000 lbs.; and $40,000 for motor vehicles having a gross vehicle weight of greater than 26,000 lbs.;

For alternative-fuel fueling stations placed in service on or after January 1, 1996, and before January 1, 2005, the bill allows an income tax credit amount equal to 50% of the total amount expended for each qualified alternative-fuel fueling station but not to exceed $200,000 for each fueling station. For alternative-fuel fueling station placed in service on or after January 1, 2005, the bill allows an income tax credit amount equal to 40% of the total amount expended for each qualified alternative-fuel fueling station, but not to exceed $160,000 for each fueling station.

If no credit has been claimed, a credit in an amount not exceeding the lesser of 5% of the cost of the vehicle or $750 shall be allowed to a taxpayer who purchases a motor vehicle equipped by the vehicle manufacturer with an alternative fuel system and who is unable or elects not to determine the exact basis attributable to such property. The credit under this subsection shall be allowed only to the first individual to take title to such motor vehicle, other than for resale.

If the amount of the tax credit exceeds the taxpayer's income tax liability for the taxable year, the amount which exceeds the tax liability may be carried over for three years.

Authorities (Please contact the if there are any file problems.)

Authority 1:	K.S.A. 79-32,201 as amended by (1999 SB 45)
Date Effective	1996-01-01
Date Enacted	1999-05-13

Incentive Contact

Contact Name	Jim Ploger
Department	Kansas Corporation Commission
Division	Energy Office
Address	1500 SW Arrowhead Road
Place	Topeka, Kansas
Zip/Postal Code	66604-4027
Phone	(785) 271-3349
Email	j.ploger@kcc.ks.gov
Website	http://kcc.ks.gov/energy/

Contact Name	Public Information
Department	Kansas Department of Revenue
Address	915 SW Harrison Street
Address 2	Docking State Office Building Room 150
Place	Topeka, Kansas
Zip/Postal Code	66612
Phone	(785) 368-8222
Email	tac@kdor.state.ks.us
Website	http://www.ksrevenue.org/

• Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.