Law Id,State,Title,Text,Enacted Date,Amended Date,Recent?,Sequence Number,Type,Agency,Significant Update Date,Expired Date,Archived Date,Repealed Date,Topic,Technology Categories,Incentive Categories,Regulation Categories,User Categories,References
5169,KS,Alternative Fuel Vehicle (AFV) Tax Credit,"An income tax credit is available for 40% of the incremental or
conversion cost for qualified AFVs, based on gross vehicle weight rating
(GVWR) as outlined in the table below. following table:

::: {align=""center""}
  GVWR                             Credit
  -------------------------------- ----------------
  Less than 10,000 pounds (lbs.)   Up to \$2,400
  10,000 to 26,000 lbs.            Up to \$4,000
  Over 26,000 lbs.                 Up to \$40,000
:::

Alternatively, a tax credit of 5% of the cost of the AFV, up to \$750,
is available for the purchase of an original equipment manufacturer AFV.
Qualified AFVs include vehicles that operate on a combustible liquid
derived from grain starch, oil seed, animal fat, or other biomass, or
produced from a biogas source. This credit is allowed only to the first
individual to take title of the vehicle. For motor vehicles capable of
operating on E85, the individual claiming the credit must provide
evidence of purchasing at least 500 gallons of E85 between the time the
vehicle was purchased and December 31, of the following calendar year.
Excess credits may be carried over for up to three years after the year
in which the expenditures were made. The credit is only available to
entities with corporate income tax liability. For more information, see
the [Alternative Fuel Tax
Credit](https://www.ksrevenue.org/prtaxcredits-altfuel.html) website.
(Reference [Kansas Statutes](http://www.kslegislature.org/li//)
79-32,201)
",,2012-07-01 00:00:00 UTC,false,10,State Incentives,"",,,,,"",AFTMKTCONV|BIOD|ETH|NG|LPG,TAX,"",MAN|FLEET|IND,http://www.kslegislature.org/li/statute/
5171,KS,Alternative Fueling Infrastructure Tax Credit,"An income tax credit is available for 40% of the total cost to install
alternative fueling infrastructure. Qualified property must be directly
related to the delivery of alternative fuel into the fuel tank of a
motor vehicle propelled by such fuel. The tax credit may not exceed
\$100,000 per fueling station. Alternative fuels are defined as
combustible liquids derived from grain starch, oil seed, animal fat, or
other biomass, or produced from a biogas source. Excess credits may be
carried over for up to three years after the year in which the
expenditures were made. The credit is only available to entities with
corporate income tax liability. For more information, see the
[Alternative Fuel Tax
Credit](https://www.ksrevenue.org/prtaxcredits-altfuel.html) website.
(Reference [Kansas Statutes](http://www.kslegislature.org/li/)
79-32,201)
",,2012-07-01 00:00:00 UTC,false,15,State Incentives,"",,,,,"",BIOD|ETH|NG|LPG,TAX,"",STATION,http://www.kslegislature.org/li/statute/
5756,KS,Biofuels Use Requirement,"State-owned diesel-powered vehicles and equipment must use a biodiesel
blend that contains at least 2% biodiesel (B2), where available, as long
as the price of the biodiesel blend is not more than \$0.10 per gallon
as compared to the price of diesel fuel. Individuals operating
state-owned motor vehicles must purchase fuel blends containing at least
10% ethanol (E10), as long as these fuel blends are not more than \$0.10
per gallon as compared to the price per gallon of regular gasoline fuel.
(Reference [Kansas Statutes](http://www.kslegislature.org/li/) 75-3744a)
",,,false,65,Laws and Regulations,"",,,,,"",BIOD|ETH,"",REQ,PURCH|GOV,http://www.kslegislature.org/li/statute/
6201,KS,Renewable Fuel Retailer Tax Incentive,"A licensed retail motor fuel dealer may receive a quarterly incentive
from the Kansas Retail Dealer Incentive Fund for selling and dispensing
renewable fuels, including biodiesel. A qualified motor fuel dealer is
eligible for up to \$0.065 for every gallon of renewable fuel sold and
up to \$0.03 for every gallon of biodiesel sold, if the required
threshold percentage is met. The threshold is determined by calculating
the percent of total gasoline sales that are renewable fuel or
biodiesel. For renewable fuel, the threshold increases incrementally on
an annual basis from 10% in 2009 to 25% beginning on January 1, 2024.
For biodiesel, the threshold increases incrementally on an annual basis
from 2% in 2009 to 25% in 2025. Reference [Kansas
Statutes](http://www.kslegislature.org/li/) 79-34,171 through 79-34,176)
",2007-05-11 00:00:00 UTC,2013-06-20 00:00:00 UTC,false,20,State Incentives,"",2016-08-11 13:06:32 UTC,,,,"",BIOD|ETH,TAX,"",STATION,http://www.kslegislature.org/li/|http://www.kslegislature.org/li/statute/
6203,KS,E85 Tax Rate and Definition,"The minimum motor vehicle fuel tax rate on E85 is \$0.17 per gallon,
compared to the conventional motor fuel tax rate of \$0.24 per gallon.
E85 is defined as an alternative fuel that is a blend of denatured
ethanol and hydrocarbon and typically contains 85% ethanol by volume,
but must contain at least 70% ethanol by volume, and complies with ASTM
specification D5798-99. (Reference [Kansas
Statutes](http://www.kslegislature.org/li/b2015_16/statute/) 79-3401 and
79-34,141)
",,,false,75,Laws and Regulations,"",,,,,"",ETH,"",FUEL,STATION|AFP|PURCH,http://www.kslegislature.org/li/statute/
6404,KS,Cellulosic Ethanol Production Financing,"The Kansas Development Finance Authority may issue revenue bonds to
cover the costs of construction or expansion of a biomass-to-energy
facility. A qualifying biomass-to-energy facility includes any
industrial process plant that uses biomass to produce at least 500,000
gallons of cellulosic alcohol fuel, liquid or gaseous fuel, or other
source of energy in a quantity with energy content at least equal to
that of 500,000 gallons of cellulosic alcohol fuel. Expansion of an
existing biomass-to-energy facility is defined as expansion of the
facility\'s production capacity by a minimum of 10%. (Reference [Kansas
Statutes](http://www.kslegislature.org/li/) 74-8949b and 79-32,233)
",2007-04-13 00:00:00 UTC,,false,45,State Incentives,"",,,,,"",ETH,LOANS,"",AFP,http://www.kslegislature.org/li/statute/
6405,KS,Flexible Fuel Vehicle (FFV) Acquisition Requirements,"State agencies must purchase FFVs capable of operating on E85 fuel
unless the desired vehicle model is not available with an E85-capable
engine or the cost of the vehicle is at least \$250 more than a
comparable vehicle that does not use E85. When leasing motor vehicles,
state agencies must lease FFVs unless no such vehicles are available for
lease. Certain restrictions apply. (Reference [Kansas
Statutes](http://www.kslegislature.org/li/) 75-4617)
",,2009-01-01 00:00:00 UTC,false,60,Laws and Regulations,"",,,,,"",ETH,"",REQ,GOV,http://www.kslegislature.org/li/statute/
6543,KS,Biodiesel and Renewable Fuel Definitions,"Biodiesel is defined as a renewable, biodegradable, mono alkyl ester
combustible liquid fuel that is derived from vegetable oils or animal
fats and meets the specifications adopted by rules and regulations of
the Kansas Department of Agriculture pursuant to current law. The Kansas
specification must meet the ASTM D6751-07 specification for biodiesel
fuel (B100) blend stock for distillate fuels, but may be more stringent
regarding biodiesel quality and usability. Renewable fuels are defined
as combustible liquids derived from grain starch, oil seed, animal fats,
or other biomass; or produced from a biogas source, including any
non-fossilized, decaying, organic matter capable of powering spark
ignition machinery. (Reference [Kansas
Statutes](http://www.kslegislature.org/li/) 79-34,170)
",,,false,85,Laws and Regulations,"",,,,,"",BIOD|ETH,"",STD,STATION|AFP|PURCH,http://www.kslegislature.org/li/statute/
8304,KS,Biofuel Blending Equipment Tax Exemption,"Qualified equipment used for storing and blending petroleum-based fuel
with biodiesel, ethanol, or other biofuel is exempt from state property
taxes. The exemption begins at the time of installation at a fuel
terminal, refinery, or biofuel production plant, and ends 10 taxable
years following the year in which the equipment was installed. Equipment
used only for denaturing ethyl alcohol is not eligible. (Reference
[Kansas Statutes](http://www.kslegislature.org/li/) 79-232 and
79-32,251)
",2007-01-01 00:00:00 UTC,,false,25,State Incentives,"",,,,,"",BIOD|ETH,EXEM|TAX,"",STATION|AFP,http://www.kslegislature.org/li/statute/
8306,KS,Biofuel Production Facility Tax Exemption,"Any newly constructed or expanded biomass-to-energy facility is exempt
from state property taxes for up to 10 taxable years immediately
following the taxable year in which construction or installation is
completed. A biomass-to-energy facility includes any industrial process
plant that uses biomass to produce at least 500,000 gallons of
cellulosic alcohol fuel, liquid or gaseous fuel, or other source of
energy in a quantity with energy content at least equal to that of
500,000 gallons of cellulosic alcohol fuel. Expansion of an existing
biomass-to-energy facility is defined as expansion of the facility\'s
production capacity by a minimum of 10%. (Reference [Kansas
Statutes](http://www.kslegislature.org/li/) 79-229 and 79-32,233)
",,,false,40,State Incentives,"",,,,,"",ETH,EXEM|TAX,"",AFP,http://www.kslegislature.org/li/statute/
8307,KS,Ethanol Blend Dispenser Requirement,"A retail motor fuel dispenser that dispenses fuel containing more than
10% ethanol by volume must be labeled with the capital letter \""E\""
followed by the numerical value representing the volume percentage of
ethanol, such as E85, and end with the word \""ethanol\"" as specified in
Kansas Department of Agriculture
[guidelines](https://agriculture.ks.gov/docs/default-source/w-m/guidelines_for_flex_fuels.pdf?sfvrsn=6).
(Reference [Kansas Administrative
Regulations](http://www.kssos.org/Pubs/pubs_kar.aspx) 99-25-10)
",,,false,80,Laws and Regulations,"",,,,,"",ETH,"",REGIS,STATION,http://www.kssos.org/Pubs/pubs_kar.aspx