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High Performance Incentive Program (HPIP)

The High Performance Incentive Program provides tax incentives to employers that pay above-average wages and have a strong commitment to skills development for their workers. This program recognizes the need for Kansas companies to remain competitive and encourages capital investment in facilities, technology and continued employee training and education. A substantial investment tax credit for new capital investment in Kansas and a related sales tax exemption are the primary benefits of this program.

HPIP offers employers four potential benefits:

1.    A 10 percent income tax credit for eligible capital investment that exceeds $50,000 ($1M in five metro counties) at a company’s facility,        with a carry-forward that can be used in any of the next 16 years in which the qualified facility re-qualifies for HPIP.
2.    A sales tax exemption to use in conjunction with the company’s eligible capital investment at its qualified facility.
3.    A training tax credit of up to $50,000.
4.    Priority consideration for access to other business assistance programs.

No annual report for HPIP because it rests with Revenue