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Date,Amended Date,Recent?,Sequence Number,Type,Agency,Significant Update Date,Expired Date,Archived Date,Repealed Date,Topic,Technology Categories,Incentive Categories,Regulation Categories,User Categories,References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/
5882,KS,Natural Gas and Propane Fuel Tax,"Any individual using or selling compressed natural gas (CNG), liquefied
natural gas (LNG), or liquefied petroleum gas (propane) as a motor fuel
must report fuel use and remit taxes due to the Kansas Department of
Revenue on a monthly basis. The minimum tax imposed on CNG is \$0.24 per
gasoline gallon equivalent (GGE), LNG is \$0.26 per GGE, and propane is
\$0.23 per gallon. The state imposes a tax rate of \$0.24 per gallon on
conventional motor fuel.

Alternatively, CNG, LNG, and propane vehicle users may apply for special
permit decals to pay motor fuel taxes on a mileage basis. The number of
gallons used on Kansas highways is determined based on the following
miles per gallon (mpg) estimates:

::: {align=""center""}
  Gross Vehicle Weight Rating   MPG
  ----------------------------- --------
  6,000 pounds (lbs.) or less   12 mpg
  6,001 to12,000 lbs.           10 mpg
  12,001 to 24,000 lbs.         7 mpg
  24,001 to 42,000 lbs.         6 mpg
  42,001 to 66,000 lbs.         4 mpg
  Over 66,000 lbs.              3 mpg
:::

(Reference [Kansas Statutes](http://www.kslegislature.org/li/)79-3490
through 79-3492e and 79-34,141)
",,2014-04-17 00:00:00 UTC,false,70,Laws and Regulations,"",2014-08-18 15:01:42 UTC,,,,"",NG|LPG,"",FUEL,STATION|PURCH,http://www.kslegislature.org/li/statute/|http://www.kslegislature.org/li/statute/