Law Enforcement Training Center Credit

INCOME TAXPAYER-Effective for all taxable years commencing after Dec. 31, 2005 and before Jan. 1 of 2013.

An income tax credit shall be allowed for any business firm that makes a contribution to the Kansas Law Enforcement Training Center (KLETC).

The purpose of the Kansas Law Enforcement Training Center is to provide programs and courses of instruction for full-time police officers and law enforcement officers in order to fulfill the continuing education and training requirements of such officers.

Qualifications

A business firm must receive approval from the Kansas Law Enforcement Training Center.

Kansas Law Enforcement Training Center
P.O. Box 647
Hutchinson, KS 67504-0647
620-694-1400
www.kletc.org

Credit Amount

The credit is 50 percent of the total amount of the contribution.

Limitation of Credit

If the amount of the credit exceeds the business firm’s tax liability in any one taxable year, the remaining portion of the credit may be carried forward until the total amount of the credit is used.

In no event shall the total amount of credits allowed in any one tax year exceed the amount of money that the director of police training at the Kansas law enforcement training center has certified is necessary to provide such continuing education and training programs and courses of instruction for the fiscal year following such tax year.

Procedures to Claim the Credit

You may download Schedule K-72 to claim the law enforcement training center credit. This schedule must be completed and submitted with the income tax return. You may also call the Department of Revenue voicemail system at 785-296-4937 to request Schedule K-72. You will be asked to give your name, address, phone number and form(s) you desire. Please allow two weeks for delivery of your forms.


Business Firm

Business firm means any business entity authorized to do business in the state of Kansas which is subject to the state income tax imposed by the Kansas income tax act and any individual subject to the state income tax imposed by the Kansas income tax act.

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