Leaflet: Schedule K-37, &quot;Kansas Handicapped Accessibility Credit&quot;

Transcription (Scripto)

Read Full Text Only

Extent (Dublin Core)

2 Pages

File Name (Dublin Core)

s-leg_554_002_001

Title (Dublin Core)

Leaflet: Schedule K-37, "Kansas Handicapped Accessibility Credit"

Description (Dublin Core)

Leaflet by the Kansas Department of Revenue concerning a tax credit available to Kansas business owners for making their business more accessible to people with disabilities.

Date (Dublin Core)

undated

Date Created (Dublin Core)

1993

Congress (Dublin Core)

103rd (1993-1995)

Topics (Dublin Core)

See all items with this value Barrier-free design

See all items with this value People with disabilities

See all items with this value Tax credits

Policy Area (Curation)

Taxation

Creator (Dublin Core)

Kansas. Department of Revenue

Record Type (Dublin Core)

leaflet (printed work)

Names (Dublin Core)

See all items with this value Kansas Commission on Disability Concerns

See all items with this value Kansas. Department of Revenue

Location representation (Dublin Core)

See all items with this value Kansas

Rights (Dublin Core)

http://rightsstatements.org/vocab/CNE/1.0/

Language (Dublin Core)

eng

Collection Finding Aid (Dublin Core)

https://dolearchivecollections.ku.edu/index.php?p=collections/findingaid&id=23&q=

Physical Location (Dublin Core)

Collection 003, Box 554, Folder 2

Institution (Dublin Core)

Robert J. Dole Institute of Politics, University of Kansas, Lawrence, KS

Archival Collection (Dublin Core)

Robert J. Dole Senate Papers-Legislative Relations, 1969-1996

Full Text (Extract Text)

(page 1)

(folded leaflet, left fold)

Kansas Department of Revenue Offices

Topeka Central Office
Kansas Department of Revenue
Business Tax Bureau
Corporate Compliance Unit
3rd Floor, Docking State Office Building
915 SW Harrison Street
Topeka, KS 66612-1588
(913) 296-1711

Kansas City Regional Office
Kansas Department of Revenue
1123 N. 5th
P.O. Box 1086
Kansas City, KS 66117
(913) 371-7350

Wichita Regional Office
Kansas Department of Revenue
P.O. Box 26, Wichita, KS 67201
257 North Broadway, 3rd Floor
Wichita, KS 67202
(316) 291-2210

Kansas Commission On Disability Concerns
Kansas Department of Human Resources
1430 SW Topeka Boulevard
Topeka, KS 66612-1877
(913) 296-1722 • (913) 296-5044 (TDD)

Kansas Rehabilitation Services
Kansas Department Of Social & Rehabilitation Services
Biddle Building, 1st Floor
300 SW Oakley, Topeka, KS 66606
(913) 296-3911 • (913) 296-7029 (TDD)

K-ES-P 994 (9-90)

(right fold)

Attention business owners and managers

You can claim tax credits up to $10,000 for making your business more accessible to people with disabilities. Schedule K-37 Kansas Handicapped Accessibility Credit

(page 2)

(left fold)

How does the tax credit work?

The Kansas Handicapped Accessibility Credit may be deducted from a taxpayer's Kansas income tax liability if the taxpayer has spent money to make property used in trade or business, or property held for the production of income, more accessible to people who have disabilities. The building or facility must be located in Kansas.

Fifty percent (50%) of the actual costs for alterations to make the establishment accessible may be claimed as a tax credit, up to a maximum of $10,000. The tax credit should be applied to the income tax liability for the taxable year in which the expenditures are made. If the tax credit is more than the amount of state income tax owed, the credit balance may be carried over and applied to the income tax liability for the next four years or until the total tax credit has been deducted, whichever is sooner.

What kinds of alterations are covered?

The tax credit covers alterations to existing commercial buildings, structures and recreational areas. The credit also covers alterations to existing street, curb or sidewalk access to the establishment. Alterations made to restrooms, dining areas, elevators, drinking fountains, phone booths or lodging areas are examples of modifications covered by the provisions of this tax credit. However, the tax credit may not be claimed for construction (new

(right fold)

building or building additions). Only alterations that are made to overcome existing architectural barriers are covered.

The purchase of any special equipment or modification of existing equipment to meet the specific needs of workers with disabilities is covered. Speaker telephones, emergency alarm systems and modified desks are examples of covered purchases. Equipment purchased to meet the needs of workers with disabilities is covered in both existing and new structures.

Building alterations must conform with "Specifications for Making Buildings and Facilities Accessible to and Usable by the Physically Handicapped" adopted by the American National Standards Institute (revised 1980). More information about these specifications is available through your local library or independent living resource center. Information is also available by contacting the Kansas Commission on Disability Concerns at (913) 296-1722.

What are the claim procedures?

Individuals who want to claim this tax credit should ask the Kansas Department of Revenue for Schedule K-37. This schedule must be attached to Kansas income tax return when it is filed.

Because of the complex nature of this law (KSA 79-32,175 to 79-32,180, as amended), interested individuals may want to consult an accountant or attorney, or contact the Kansas Department of Revenue for answers to additional questions.

Leaflet: Schedule K-37, "Kansas Handicapped Accessibility Credit"

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