SESSION OF 2021
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2097
As Recommended by House Committee on
Commerce, Labor and Economic Development

Brief*
HB 2097 would decouple participation in the Kansas
Industrial Training (KIT) program or the Kansas Industrial
Retraining (KIR) program as a method to qualify for the High
Performance Incentive Program (HPIP) tax credit. The bill
also would eliminate the HPIP certification and recertification
by a business to dedicate 2.0 percent of payroll for training
purposes.

Background
The bill was introduced the House Committee on
Commerce, Labor, and Economic Development at the
request of Representative Tarwater. The bill is identical to
2020 HB 2702, as introduced.

House Committee on Commerce, Labor, and Economic
Development
In the House Committee hearing, proponent testimony
was provided by a representative of the Kansas Department
of Commerce.
No neutral or opponent testimony was given.
Written-only proponent testimony was provided by the
Kansas Economic Development Alliance; the Manhattan,
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
Emporia, Topeka, and Lawrence Chambers of Commerce
Coalition; the Overland Park Chamber of Commerce; and the
Wichita Regional Chamber of Commerce.

Fiscal Information
In a fiscal note prepared by the Division of the Budget
on the bill, the Department of Commerce indicates it is unable
to estimate the fiscal impact enactment of the bill would have,
noting that the number of applicants that have not qualified
due to not meeting the training requirement cannot be
determined.


Economic Development; High Performance Incentive Fund; Tax Credits


2- 2097

Statutes affected:
As introduced: 74-50, 79-32