Kansas Income Tax Credits

High-Performance Incentive Program (HPIP)

The High-Performance Incentive Program (HPIP) provides tax incentives to employers and encourages capital investment in facilities, technology, as well as employee training and education.

Eligibility requirements:

• Be a for-profit company subject to state taxes
• Pay above-average wages as compared to other similar firms in the same geographical area
• Make a significant investment in eligible employee training
• Be either a manufacturer or able to document that most of its sales are to Kansas manufacturers and/or out of state businesses or government agencies
• A business in any industry can qualify if it is a headquarters or back-office operation of a national or multi-national corporation

The program offers employers a ten percent income tax credit for eligible capital investment that exceeds $50,000 ($1M in five metro counties) at a company's facility with a carry-forward that can be used during the next 16 years in which the qualified facility re-qualifies for HPIP.