Any taxpayer who makes improvements to a qualified swine facility is allowed a credit against their income tax liability.

Qualifications

The taxpayer must make improvements to a qualified swine facility.

The required improvements to a qualified swine facility must be certified by the Secretary of Health and Environment. For information about swine facility improvements or certification, contact:

Kansas Department of Health and Environment

Bureau of Water

Building 283-Forbes Field

Topeka, Kansas 66620-0001

(785) 296-0077

Credit Amount

The credit is 50% of the costs incurred by a taxpayer for required improvements to a qualified swine facility.

Limitation of Credit

The amount of credit which exceeds the tax liability may be carried forward to the next four years or until used, whichever is earlier.

For more information, see the Kansas website, Form K-38, or our knowledge base.

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