Kansas Administrative Regulations
Agency 118 - STATE HISTORICAL SOCIETY
Article 5 - STATE REHABILITATION TAX CREDIT PROGRAM
Section 118-5-8 - Rehabilitation project phases
Universal Citation: KS Admin Regs 118-5-8
Current through Register Vol. 43, No. 39, September 26, 2024
(a) There shall be no phased projects under the state rehabilitation tax credit program. For purposes of the state rehabilitation tax credit program, each phase of a phased federal rehabilitation tax credit project shall be considered a separate project.
(b) A separate rehabilitation certification application shall be required for each phase of a project that is certified through the federal rehabilitation tax credit program as a phased project. The qualified rehabilitation expenditures for each phase shall equal or exceed $5,000.
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