Renewable Electricity Facility Tax Credit (Personal)

May 02, 2012


The Renewable Electricity Facility Tax Credit expired on 12/31/2011 and is not available to facilities that begin operating after that date. The summary below is provided solely as a point of reference.

Kansas provides an investment tax credit for certain renewable energy facilities constructed between January 1, 2007 and December 31, 2011. The facility must be owned by the owner of a commercial, industrial or agricultural business and be located on the property of that business. The electricity produced by the renewable energy facility must be either used on-site or displace current or future electric load. The credit is equal to 10% of the first $50 million invested in the project and 5% for an expenditures above $50 million. The credit must be claimed in 10 equal annual installments and the project must remain in service during those 10 years.

Before beginning construction the project owner must enter into an agreement with the Department of Commerce. Additionally, the Department of Commerce will review the project and the agreement every year during the 10-year period in which the credits are being claimed to verify that the project is still within the terms established by the agreement.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Kansas
Incentive Type: Personal Tax Credit
Web Site:
Administrator: Department of Commerce, Department of Revenue
Start Date: 1/1/2007
Eligible Renewable/Other Technologies:
  • Geothermal Electric
  • Solar Thermal Electric
  • Solar Photovoltaics
  • Wind (All)
  • Biomass
  • Hydroelectric
  • Landfill Gas
  • Wind (Small)
  • Hydroelectric (Small)
Incentive Amount: 10% of the system's cost for the first $50,000,000 invested
5% of the cost that exceeds $50,000,000
Credit must be claimed in 10 equal parts in 10 consecutive years
Carryover Provisions: Any unused credit may be carried forward in subsequent years as a deduction. Deductions can be carried forward for up to 14 years past the year the first credit was applied.


Name: Kansas Statutes 79-32,245, et seq.
Effective Date: 1/1/2007
Expiration Date: 12/31/2011
Name: Department of Revenue Schedule K-83


Name: Mari Tucker
Organization: Kansas Department of Commerce
Address: 1000 SW Jackson Street, Suite 100
Topeka KS 66612-1354
Phone: (785) 296-6080

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.