Kansas Statutes Annotated, Chapter 79, Article 32 (Affordable Housing Tax Credit Act, §§ 79-32,304 through 79-32,309)

Affordable Housing Tax Credit Act (K.S.A. 79-32,304 through 79-32,309). 6 sections authorizing state LIHTC credits and imposing occupancy, rent, and income restrictions on qualified low-income residential rental projects (key duty: K.S.A. 79-32,306(f)). Sections 79-32,310 through 79-32,315 are not in scope. Source: Revisor of Statutes online edition (unofficial; through the 2025 session).

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Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carryforward of credit; maximum amount of total credits; discontinuance of credits.

§ 79-32,307

Recaptured or disallowed credits; effect on tax liability.

§ 79-32,308

Rules and regulations.

§ 79-32,309

Kansas Statutes Annotated, Chapter 79, Article 32 (Affordable Housing Tax Credit Act, §§ 79-32,304 through 79-32,309)

Provisions (6)

Citation of act.

Definitions.

Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carryforward of credit; maximum amount of total credits; discontinuance of credits.

Recaptured or disallowed credits; effect on tax liability.

Rules and regulations.

Administration by Kansas housing resources corporation; annual report to the legislature.

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