The disabled access credit under K.S.A. 79-32,175 et seq. is available to individual and business taxpayers who make their property accessible to the disabled.

Qualifications

The property must be:

• a personal residence located in Kansas; or,
• an existing building, facility, or equipment located in Kansas and used in a trade or business or held for the production of income.

Specifications for making a building or facility accessible and usable by the disabled must be in conformity with Title I and Title III of the Americans with Disabilities Act of 1990, 42 USCA 12101 et seq. and 28 CFR Part 36 and 29 CFR 1630 et seq. As used here, facility does not include new construction or any addition made to an existing facility, except a principal dwelling.

Qualified Expenditures

Only the expenditures that will make an existing facility accessible to individuals with a disability by removing or facilitating an existing architecural barrie qualify for the credit. Expenditures to modify or adapt an existing facilty or equipment in order to employ individuals with a disability are also eligible for the credit.

Constuction expenditures incurred for making a pricipal dwelling accessible to individuals with a disability are eligilbe for the credit. Any part of an expense paid or incurred in connection with the new construction or substantial renovation of a business facility or the normal replacement of depreciable property DOES NOT qualify for this credit.

You must enclose the following with Schedule K-37:

• Detailed description of the alterations made,
• Schedule showing computation of amounts entered on lines 19a or 20a.

Credit Amount

For individual taxpayers, a certain percentage of expenditures, based on adjusted gross income is allowed as a credit, or $9,000 whichever is less, not to exceed the taxpayers income tax liability.

An individual with a tax liability of less than $2,250, is allowed a refund in the first year the credit is claimed of 25% of the amount that exceeds the liability. In the second year the refund is 33% of the amount carried over from the first year which exceeds the liability. In the third year, the refund is 50% of the amount carried over from the second year which exceeds the liability. In the fourth year, any remaining credit exceeding the liability is refunded.

An individual with a tax liability of $2,250 or more may carry forward any amount of credit which exceeds the income tax liability for a period of four years.

For a business taxpayer, the credit is 50% of the actual expenditures or $10,000 whichever is less, not to exceed the taxpayers income or privilege tax liability.

A business may carry forward any amount of credit which exceeds the income or privilege tax liability for a period of four years.

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