Kansas Statutes 79-32,301. Targeted employment business information reporting requirements to secretary of revenue; rules and regulations
Current as of: 2023 | Check for updates
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Terms Used In Kansas Statutes 79-32,301
- Compensation: means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. See Kansas Statutes 79-3271
- Eligible individual: means an individual, including a high school student, who is a Kansas resident, is employed by an employer in a competitive integrated setting, has a developmental disability that has been documented as required by the secretary for aging and disability services and who has agreed to provide the secretary for aging and disability services, or the secretary's designee, information required by the secretary pursuant to the Kansas targeted employment act, or to permit the secretary of revenue to provide such information to the secretary for aging and disability services. See Kansas Statutes 79-32,299
- Secretary: means secretary of the Kansas department of revenue. See Kansas Statutes 79-32,278
- Targeted employment business: means those employers employing eligible individuals in competitive integrated employment in a competitive integrated setting and who are authorized to do business in Kansas. See Kansas Statutes 79-32,299
(a) Any targeted employment business seeking to qualify for a tax credit pursuant to Kan. Stat. Ann. 2023 Supp. 79-32,300, and amendments thereto, shall provide to the secretary of revenue the names of each eligible individual employed and the wage rate per hour, hours worked and gross wages paid, minus any compensation for leave, for each eligible individual and such other information as the secretary of revenue may require.
(b) The secretary of revenue and the secretary for aging and disability services are hereby authorized to adopt such rules and regulations as may be necessary for the administration of the provisions of the Kansas targeted employment act.