Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 12 - INCOME TAX
Section 92-12-150 - Workforce retention incentive income tax credit; "credit" defined, requirements
Universal Citation: KS Admin Regs 92-12-150
Current through Register Vol. 43, No. 12, March 20, 2024
(a) As used in this regulation and K.A.R. 92-12-151, "credit" means the Kansas workforce retention incentive income tax credit.
(b) For determining whether any individual has ful-filled the requirements to qualify for the credit, the following terms, as used in K.S.A. 2023 Supp. 74-32,287, and amendments thereto, shall have the following meanings:
(1) "Commenced service as a military
servicemember" means entered into a service commitment to any branch of the
United States armed services, United States military reserves, or national
guard of any state at any time after receiving an adult learner grant
award.
(2) "Currently employed in
the state of Kansas" means employed in Kansas for any part of the taxable year
for which the credit is claimed.
(3) "Currently reside in Kansas" means reside
in Kansas for any part of the taxable year for which the credit is
claimed.
(4) "Employed in the state
of Kansas" means:
(i) having any type of
employment, including full-time salaried or hourly employment, part-time
salaried or hourly employment for any number of hours, or self-employment, that
is physically performed in Kansas or that is performed for an employer that is
physically located in Kansas, or for which that individual is issued a W-2,
1099, or other wage and tax statement showing Kansas withholding or estimated
tax to Kansas; or
(ii) serving in
the armed forces of the United States, or serving in support of those armed
forces, in an area designated by the president of the United States by
executive order as a "combat zone" as defined under 26 U.S.C. §
112 at any
time during the period designated by the president by executive order as the
period of combatant activities in that zone for the purposes of that
section.
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