Effective July 1, 2023, Governor Kelly signed into law the Kansas Apprenticeship Act (Act), which establishes a tax credit and grant incentive program for apprenticeships. This act establishes an incentive fund for businesses and non-profits hiring registered apprentices. It is separated into 3 specific areas including $7.5 million in tax credits to for-profit businesses*, $2.5 million for non-profits and healthcare, and $3 million for K-12 Education. The incentive fund is a use-it-or-lose-it fund.

This application is for Kansas For-Profit Businesses. This application is needed to verify eligibility and credit amount for each company applying. Please fill out this application for eligibility verification and review.  The Kansas Office of Apprenticeship (KOA) will review this application and, if eligible, you will receive a 'tax credit confirmation' certificate that needs to be submitted with the Kansas Department of Revenue K-24 form and Kansas Tax Return. 

Outlined below, and on our website, are the 'required steps' that each organization will need to take to qualify for the tax credit. More information can be found here - https://ksapprenticeship.org/resource-page/kansas-apprenticeship-tax-and-grant-act/. 

1. Ensure eligibility of apprentices.
2. Complete KS Apprenticeship Act - Tax Credit Application form. This needs to be filled out by the company/taxpayer that plans to claim the credits.
3. KOA will review and send a 'Tax Credit Confirmation' Certificate back to the company to confirm eligibility and the tax credit amount.
4. The company fills out K-24 Form.

*NOTE* the credit amount allocated for the company will be listed on 'Tax Credit Confirmation' Certificate, which will be needed when filling out Line 1 on the K-24 Form. 

       5. Submit the Tax Credit Confirmation Certificate and K-24 Form with Kansas tax return.
 

Kansas For-Profit Businesses Tax Credits

The Kansas For-Profit Business Tax Credits authorize the Kansas Department of Revenue to award tax credits up to $2,500 for each apprentice employed on their 2023 probationary period expiration date OR 2023 anniversary of said probationary expiration date and may be awarded for up to 20 apprentices employed in each taxable year per eligible employer. 

For questions please contact: 

Kansas Office of Apprenticeship - apprenticeship@ks.gov

OR

Kansas Department of Revenue - kdor_tac@ks.gov

Purpose 

Emergency Response HEAL grants are intended to bring rural downtown buildings back from likely demolition or collapse and rehabilitate them into productive use as spaces for new or expanding businesses, childcare, housing, arts and culture, or entrepreneurship. In 2023, the Kansas Legislature and Governor Kelly approved an annual allocation of $500,000 for Emergency Response HEAL projects, establishing a rolling deadline program that can be quickly reviewed and awarded to stabilize a building at risk of collapse. 

Buildings that are at risk of imminent loss, that are causing damage to surrounding downtown buildings, and/or have significant damage due to fire, storms, wind, etc. are eligible projects for Emergency HEAL. A maximum of $100,000 will be awarded per community. If there is more than one building affected due to an event, the city or another local organization can apply for the maximum of $100,000 to save more than one building. There is a 1:1 match required for this grant (Example: $100,000 cash match required for a $100,000 grant award).
 

ELIGIBLE APPLICANTS

A private building owner MUST have an eligible local partnering support organization APPLY for the grant on their behalf. This organization will commit to supporting the project through the fiscal administration of the grant funds (distributing the payments to the building owner), tracking the bi-annual financial reports, and ensuring that the building owner is on track with program deadlines. The applicant will also designate a primary point of contact for all projects under the grant, meaning if there are multiple buildings included, Commerce will be working with this one point of contact who will help manage communications between the various building owners and Commerce.

Eligible supporting and applicant organizations include: 

· Designated Kansas Main Street Programs

· Economic Development Corporations or Chambers of Commerce

· Cities 

· Counties

· Schools

· 501(c)3 or 501(c)6 organizations 

· Local Community Foundations

· Tribal Nations

 

EMERGENCY HEAL BUILDING ELIGIBILITY

• Buildings that are at risk of imminent collapse or have been severely damaged due to water, fire, wind, storms, another building collapse, or a previously unknown structural issue. 
• Buildings must be in the downtown of a rural community.
• Properties must be in cities with a population of less than 50,000.
• Buildings must be older than 50 years. Buildings do not need to be on the historic registry, but they do need to have some historical or unique significance to the community, to show why this building needs to be saved. Buildings made of cinder block, metal or another modern building material lacking any significant architectural details will not be strong candidates for this grant.
• Buildings that are in such condition due to the neglect of the current owner are not eligible. This is intended for buildings that have experienced a sudden loss or destruction. For example, A building owner knew that the roof was leaking but did not address the issue for several months, causing the roof to cave in. This building owner would not be an eligible applicant unless they are willing to sell the building to another owner willing to rehabilitate and properly maintain the building. They would likely need to wait until the next regular HEAL round otherwise. 
• If the current building owner has owned the property for more than 5 years, they must provide proof they have invested in keeping the building in good condition prior to the damaging event to be considered for emergency funding. Receipts or documentation of contractor paid invoices would meet this requirement.
• Projects must show potential for reuse and revitalization as economic drivers in the community.
• The awarded project can include funding from any state or federal source, as long as there is no duplication of benefit. Examples include: Community Development Block Grant, Community Service Tax Credit Program, USDA Rural Development, State Historic Preservation Office programs or Network Kansas programs. 
• Projects must incorporate Main Street Design Standards and follow local ordinances and code for rehab/construction/façade improvements. 
• Award recipients are required to sign a contract agreeing to the conditions of the program.
• Projects must begin construction no later than 4 months after grant award notification with construction complete in 24 months with a tenant in place in 30 Months. Building must be occupied and pass any local occupancy permit or local permitting inspection requirements. NOTE: Site cleanup, removal of debris, and demolition do not qualify as construction.
• No more than one HEAL grant may be awarded to any city.
• Work to stabilize the building immediately following a disaster is eligible, and can count toward the match within 4 months of the application submission date. 
• Work previously completed prior to the 4 month stabilization window is not eligible for match for this grant program.

BUSINESS AND BUILDING USE OVERVIEW

• The intent of this program is to bring this building into use by the end of the grant term, which is 30 months. 
• The use of the building must be for one of the following: new or expanding businesses, childcare, healthcare, housing, arts and culture, or entrepreneurship.
• In the application, the final intent of use of the building must be identified, however, the specific tenant must be identified by one year from award date, or occupants of the space must be identified and committed to by the 50% mark of construction completion. The second payment of the grant will not be paid until the business plan, proforma, and tenant commitment letter are provided, no later than one year from the date of the contract signing date. 
• If the building was occupied at the time of the damage, it is eligible, however, an insurance claim, evaluation, and funding from insurance must be included as part of the project match.
   

Required Supporting Materials with the Application
 

• A structural engineering report must be provided showing that the building can be saved, or equivalent from an architect.
• Written estimates by a licensed contractor are required. Quotes must include supply cost estimates, labor cost estimates, and a detailed list of work to be done.  Quotes that also demonstrate that the project will be completed by the HEAL deadline are also preferred.
• Pro-forma showing all sources and uses on the project, and a business plan for operation of the building after completion of construction.
• A 1:1 cash match (minimum) and proof of matching funds from the building owner.
• A letter signed by both the applicant and the building owner that confirms commitment by both parties to the project. This is required, and projects that are submitted without this information will not be considered.

Eligible Building Grant Project Expenses
Masonry, insulation, foundations, roofs and guttering, fire stairs, windows, doors, chimneys, walls, ceilings, floors, interior stairs, elevators, lighting and fixtures, electrical wiring, data and communication, wiring (not including equipment), HVAC systems and components, plumbing systems, fire suppression sprinkler systems, and ADA accessibility solutions. This list is not exhaustive. Project expenses not listed here are at the discretion of the Secretary of the Kansas Department of Commerce for eligibility under the grant. Up to 5% of the grant award may be retained by the applicant organization for project administration expenses.
 

Ineligible Building Grant Project Expenses
Professional services (architect and engineering fees), acquisition costs, or leasing contracts. This list is not exhaustive. Grant funds are to be utilized for the physical construction of the project.

Building Grant Award Amount
Up to $30 per square foot of the total building space, not to exceed $100,000 per project.


 

If your organization is needing to make a change/amendment to your approved HEAL grant project, please complete this request form.
 

It will be reviewed and you will be notified via email once your change/amendment is approved or denied. 

INTENT: To activate vacant and underused spaces through the arts to help bring together community members around the art, history, and culture of the community. 

DESCRIPTION

This program provides funding for communities with populations of 15,000 or less to reinvigorate spaces by creating new murals or public art that incorporate the community’s history, culture, heritage, tourism, or other community led art piece.  This mural and public art grant program is intended to support projects in rural communities that are immediately ready to begin work on their mural, with community engagement, location selection, site approvals, and muralist selection being completed by May 10, 2024. 

ELIGIBLE APPLICANTS

• Communities with a population of 15,000 or less, located in a county of 50,000 or less. 
• Units of local government
• Economic/Community Development and Tourism non-profits (501c3 or 501c6)
• Federally recognized tribes
• Non-profit organizations (501c3)

MAXIMUM REQUEST: $7,500 

MATCH REQUIREMENT: 

• Dollar for dollar (1:1)

• The total project cost must be at least twice the amount of the grant request.

• The match requirement must consist of at least 25% cash expenses provided by the applicant

• In-kind non-monetary donations and volunteer hours may be counted, up to 75% of the required match

MATCH EXCEPTION

Organizations or projects in communities with populations of 1000 or fewer:

• In-kind non-monetary donations may be counted as 100% of the required match 

PERIOD OF PERFORMANCE

• May 2024 – December 31, 2024

• Murals painted on exterior walls using paint or an adhesive material need to be completed by mid-October 2024 to ensure weather does not inhibit the curing process. 

• If more time is needed to complete your project, KCAIC has an additional program that could be a better fit. 

ELIGIBLE COSTS/EXPENSES

• Artist and consultant fees including travel expenses and accommodation expenses

• Applicable project materials and supplies

• Additional administrative costs (beyond annually budgeted general operating costs) related to the approved project

• Allowable marketing expenses directly related to the approved project (This does not include campaigns or materials used solely to raise awareness of the organization.)

• Equipment purchases needed to complete art or mural project under $5,000

• Wall or surface repair – limited to 15% of total project cost (tuckpointing, mortar repair)

• Surface preparation (smoothing, resurfacing, cleaning, etc.)

• Lighting or display materials to highlight the art piece

• Landscaping or clean-up of the space that could affect the visibility of the mural

INELIGIBLE COSTS/EXPENSES INCLUDE:

• General operating costs of an organization not directly related to the approved project (Applicable general operating costs directly related to the approved project may account for no more than 50% of an applicant’s cash match)

• Fundraising campaigns or related expenses, scholarships

• Construction, purchase, or renovation of facilities

• Financing of political activities, lobbying, or murals that are directly tied to a political party affiliation

• Honorariums (artists and contractors must be paid as fees for services rendered)

FUNDING PRIORITIES

• Communities or Counties that have not previously received funding from the Kansas Department of Commerce for murals or public art

• Projects that can show that they are ready to begin. This means that the community engagement phase is complete, muralist has been identified and they are available, and that the location of the mural has been identified and approvals given to put the mural on the wall.

• Projects that can be completed by December 31, 2024, or if they will be painted on an exterior wall, that this will be completed before mid-October.

• Murals or public art that is done collaboratively across the county or as a region to celebrate their history or culture as a Kansas community

See KCAIC Mural Making Guidebook further information. Please contact the Office of Rural Prosperity at RuralKanProsper@ks.gov or 785.289.3763 with any questions.

Grant Timeline:

February 23, 2024  Spring 2024 ORP Rural Mural Grant Opens

May 1, 2024 - Priority project deadline - Applications submitted by May 1, 2024 will receive additional scoring points

May 10, 2024  Spring 2024 ORP Rural Mural Grant Closes (11 weeks)

By June 15, 2024  Awards Announced – Projects can begin upon award notification

Mid July  Grant Award Payments issued

The Community Service Program provides an opportunity for private non-profit organizations and public healthcare entities to improve their ability to undertake significant capital campaigns for projects involving children and family services, non-governmental crime prevention, youth apprenticeship, and youth technical training and health care. Under this program, the state authorizes specially selected non-profit organizations to offer tax credits to donors making contributions to the approved projects.

The CSP application period is from March 1, 2024, to April 30, 2024. The $250 application fee can be paid here.

* The Department of Commerce is responsible for the program. Due to the strong demand for these credits, organizations awarded credits may receive less than the total amount of credits requested.