Federal energy / EV credit conformity · KS

Kansas · KS

Federal §25C / §25D / §30D / §25E conformity, independent state energy and EV programs, and the Kansas primary-source link. Use the amend-window decoder below pre-filled to KS.

Last verified · 2026-05-07Kansas DOR primary source ↗

Federal conformity

How Kansas treats each federal credit

last verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edulast verified2026-05-07·source:law.cornell.edu

Kansas computes Kansas AGI from federal AGI under K.S.A. §79-32,117. Per the 2026 Kansas Privilege Tax and Corporate Tax Booklets, Kansas keys its taxable year and accounting method to the federal taxable year. Federal §25C / §25D / §30D / §25E reduce federal liability and the underlying expenses are reflected in FAGI; default-conforms with no individual-income-tax decoupling identified. Specific decoupling not surveyed at deep level 2026-05-07.

§25C✓ Conforms

Energy Efficient Home Improvement

Read the §25C pillar →

§25D✓ Conforms

Residential Clean Energy

Read the §25D pillar →

§30D✓ Conforms

New Clean Vehicle

Read the §30D pillar →

§25E✓ Conforms

Previously-Owned Clean Vehicle

Read the §25E pillar →

Independent KS programs

State-level energy and EV credits

These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.

Energy / residential

No state-level residential-energy income-tax credit identified at primary source.

Kansas does not currently administer a state individual income-tax credit for residential solar / heat pump / EV. The Alternative-Fuel Tax Credit (K-62) was restricted to C-corporations only beginning tax year 2013. The Kansas Home Rebates (KCC Energy Office) program is a federally-funded HOMES / HEAR pass-through, not a state-tax credit; verify status at kcc.ks.gov/kansas-energy-office. Net metering (under K.S.A. §66-1265) is available but is a utility rate-design mechanism, not a state-tax credit.

EV / vehicle

KS Alternative-Fuel Tax Credit (K-62) — C-corporation only
Available only to C-corporations subject to Kansas corporate income tax for tax years beginning on or after January 1, 2013 (K.S.A. §79-32,201); not available to individuals, partnerships, or other pass-through entities — verify current cap with K-62 instructions
tax-credit (corporate only) · expires ongoing for C-corporations; no longer available to individuals · verified 2026-05-07

Amend-window decoder

Decode your KS situation

Open the decoder pre-filled to Kansas to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.

last verified2026-05-07·source:law.cornell.edu

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Last verified · 2026-05-07 · 2026-05-07 sweep