192718
                                                     KANSAS
K-81(Rev. 8-19)                       ENVIRONMENTAL COMPLIANCE CREDIT

                For the taxable year beginning,_____________________ , 20 _____  ; ending __________________________ , 20_____ .

Name of taxpayer (as shown on return)                                                     Employer ID Number (EIN)

1. Enter the total amount of the “qualified expenditures” made this tax year (C Corporations only). 1.                   __________________________

2. Enter the amount of available carry forward credit from the prior year’s Schedule K-81.                           2.  __________________________

3. Total credit available this tax year (add lines 1 and 2).                                                         3.  __________________________

4. Amount of your Kansas tax liability for this tax year after all credits, other than this credit.                  4.  __________________________

5. Amount of credit allowable this tax year (enter amount from line 3 or line 4, whichever is less).
Enter this amount on the appropriate line of Form K-120.                                                             5.  __________________________

If line 5 is less than line 3, complete line 6.

6. Amount of credit to carry forward to next year’s Schedule K-81 (subtract line 5 from line 3).
Enter this amount on the “available carry forward” line of next year’s Schedule K-81.                                6.  __________________________

                GENERAL INFORMATION                                  with environmental standards or requirements established 
                                                                     pursuant to federal statute or regulation, or state statute 
K.S.A. 79-32,222 provides a tax credit for tax years                 or rules and regulation, adopted after December 31, 2006.
beginning after December 31, 2006 against the Kansas
income tax liability equal to the amount of a taxpayer’s                  Refinery is an industrial  process plant, located  in 
                                                                     this  state,  where  crude  oil  is  processed  and  refined  into 
“qualified expenditures” for an existing refinery to comply with
                                                                     petroleum products.
environmental standards. To qualify, a taxpayer shall apply
to the Secretary of Health and Environment for a “certificate                             TAXPAYER ASSISTANCE
of compliance” that the costs were incurred to comply with
environmental  standards  or  requirements  as  specified                 Direct your questions about qualifying for this credit to:
in  K.S.A.  79-32,  222  subsection  (a).  If  the  credit  allowed             Kansas Department of Health & Environment
exceeds the tax liability in any one taxable year, the excess                             1000 SW Jackson, Suite 400
may be carried forward until used, except that no credit shall                            Topeka, KS 66612
be carried over for deduction after the fourth taxable year                               Phone: 785-296-1500
succeeding the year in which the costs are incurred.                                      kdheks.gov
This credit is only available  to corporations  that are 
                                                                          For assistance in completing this schedule contact the 
subject to  the  Kansas corporate income tax  (i.e.,  C 
                                                                     Kansas Department of Revenue:
corporations) and not available to individuals, partnerships, 
S corporations, limited liability companies, and other pass-                              Taxpayer Assistance Center
through entities.                                                                         Scott Office Building
Carry  Forward  of  Unused  Credits: For tax year 2017                                    120 SE 10th Ave
and  all  years  thereafter  no  new  credit  or  carryforward  is                        PO Box 750260
                                                                                          Topeka KS 66699-0260
available  to individuals,  partnerships, S corporations, 
limited liability companies, and other pass-through entities.                             Phone: 785-368-8222
Qualified expenditures means expenditures which the                                       Fax: 785-291-3614
secretary of health and environment certifies to the director             Additional  copies of this credit schedule  and other tax 
of taxation are required for an existing refinery to comply          forms are available from our website at: ksrevenue.org