Qualifying industries align with the state’s Framework for Growth:
- Advanced Manufacturing
- Aerospace
- Distribution, Logistics and Transportation
- Food and Agriculture
- Professional and Technical Services
- The Headquarters of a Firm in any Industry
On February 10, 2022, Attracting Powerful Economic Expansion – APEX – was signed into law by Kansas Governor Laura Kelly.
Having received bipartisan support in the House and Senate, the Act addresses the unique needs of for-profit companies within targeted industry sectors that invest $1 billion or more in the expansion of their operations or relocation of their headquarters anywhere in the state. APEX may also include up to five suppliers for such “megaprojects.”
“This positions Kansas to potentially land a once-in-a-generation opportunity that could transform our economy. This tool is about more than just one project. It makes us an economic powerhouse ready to compete on a national and global scale. That means thousands of new jobs, billions more business dollars injected into the economy, and more opportunities for Kansas families.”
GOVERNOR LAURA KELLY
| Refundable investment tax credits up to 15% of qualifying capital investment. |
| Partial rebate of payroll up to 10% per year; not to exceed 10 years |
| Training reimbursement up to 50% of qualifying expenses, not to exceed $5M annually; $25M total |
| Relocation reimbursement up to 50% for non-Kansas residents; limited to $1M annually, $10M total |
| 100% sales tax exemption up front for materials to construct facility |
| Refundable investment tax credits, scaled, up to 10% of first $100M of qualifying capital investment |
| Partial rebate of payroll withholding tax up to 65% per year; not to exceed 10 years |
| Training reimbursement up to 50% of qualifying expenses, not to exceed $250,000 annually; $1.25M total |
| Not applicable |
| 100% sales tax exemption up front for materials to construct facility |
» APEX allows for a qualifying firm to be approved in each calendar year of the program’s duration, up to the sunset date of December 31, 2023.
» Participation in the APEX program excludes the qualifying firm and its qualifying suppliers from participating in other statutory programs under Commerce’s administrative authority, including PEAK, KIT, HPIP, JCF and Workforce AID.
» All APEX offers are subject to the approval of the State Finance Council.
» In addition to the benefits outlined, the bill also calls for a reduction in state corporate income tax for all businesses in Kansas. Upon the successful location of an APEX project, the corporate income tax in Kansas will be reduced by 0.5%.
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