Volume 42 - Issue 52 - December 28, 2023
State of Kansas
Department of Revenue
Notice of Hearing on Proposed Administrative Regulations
A public hearing will be conducted by the Department of Revenue at 8:00 a.m. Tuesday, February 27, 2024, in the Secretary’s Conference Room, 4th Floor, Mills Building, 109 SW 9th St., Topeka, KS 66612, regarding proposed new regulations K.A.R. 92-12-150 and 92-12-151. These are regulations supporting the Kansas workforce retention incentive income tax credit created by 2023 SB 123 (enacted as K.S.A. 74-32,287). The Kansas workforce retention incentive income tax credit is available to certain individuals who receive a Kansas Adult Learner Grant, graduate with a degree, and meet certain other statutory requirements.
K.A.R. 92-12-150. Workforce retention incentive income tax credit; “credit” defined, requirements. This proposed regulation clarifies the interpretation of certain terms used in defining qualifications for the credit.
K.A.R. 92-12-151. Workforce retention incentive income tax credit; multiple credits. This proposed regulation clarifies that an individual may only claim the credit one time per Adult Learner Grant-eligible program completed with the awarding of a degree, notwithstanding amounts permitted to be carried forward.
The Department of Revenue does not anticipate any significant economic or environmental impact on local governmental agencies or units or the general public because of these regulations. Copies of the proposed regulations and the Economic Impact Statement may be found at https://www.ksrevenue.gov/prproposedregulations.html, or by contacting Taylor Murray at taylor.murray@ks.gov.
This 60-day notice of the public hearing shall constitute a public comment period for the purpose of receiving written comments from the public on the proposed regulations. All interested parties may submit written public comments prior to the hearing to Taylor Murray, Office of Policy and Research, Mills Building, 109 SW 9th St., Topeka, KS 66601-3506 or via email at taylor.murray@ks.gov. Additionally, interested parties wanting to participate remotely may contact Taylor Murray at taylor.murray@ks.gov to obtain remote access information.
All interested parties will be given a reasonable opportunity to present their views, either orally or in writing or both, concerning the proposed regulations. In order to give all parties an opportunity to present their views, it may be necessary to request that each participant limit any oral presentation to five minutes.
Any individual with a disability may request accommodation in order to participate in the public hearing and may request the proposed regulations and economic impact statements in an accessible format. Requests for accommodation to participate in the hearing should be made at least five working days in advance of the hearing by contacting Taylor Murray at 785-296-6093 or via email at taylor.murray@ks.gov. Individuals with hearing and/or speech disabilities may contact the Kansas Relay Center at 1-800-766-3777 for communication accommodations. Disabled parking is located on the north side of the Mills Building on either side of 9th Street. The north entrance to the Mills Building is accessible.
Mark A. Burghart
Secretary
Department of Revenue
Doc. No. 051743
