Waste Heat Utilization System Income Tax Deduction (Corporate)

August 12, 2015


A taxpayer may claim a deduction from Kansas adjusted gross income with respect to the amortization of the amortizable costs of a waste heat utilization system based upon a period of 10 years. The amortization deduction is 55% of the amortizable costs of the system for the first taxable year in which such system is in operation and 5% of the amortizable costs of such system for each of the next 9 taxable years. The tax deduction is available for all taxable years commencing after December 31, 2006.

Waste heat utilization system means facilities and equipment for the recovery of waste heat generated in the process of generating electricity and the use of such heat to generate additional electricity or to produce fuels from renewable energy resources or technologies. “Renewable energy resources or technologies” include wind, solar, photovoltaic, biomass, hydropower, geothermal and landfill gas resources or technologies.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Kansas
Incentive Type: Corporate Tax Deduction
Web Site: http://ks-kdoc.civicplus.com/index.aspx?NID=276
Administrator: Kansas Department of Revenue
Start Date: 01/01/2007
Eligible Renewable/Other Technologies:
  • Combined Heat & Power
Maximum Incentive: Year 1: 55% of amortized costs in that year
Years 2-10: 5% of amortized costs in each succeeding year


This program has 1 incentives
Technologies: Combined Heat & Power
Sectors: Commercial, Industrial
Parameters: The incentive has a minimum of 55.00 % of cost, The incentive has a minimum of 5.00 % of cost


Name: K.S.A. 79-32,250
Effective Date: 2007


Name: Kathleen Smith
Phone: (785) 296-3070
Email: kathleen_smith@kdor.state.ks.us

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.