High Performance Incentive Program (HPIP)
Funds capital investment tax credit for Kansas employers paying above-average wages.
HPIP is the Kansas Department of Commerce's incentive program for employers that pay above-average wages and invest in worker skills. It rewards in-state capital spending rather than operating expenses, so it functions as a tax-based expansion tool for Kansas employers. The headline benefit is a 10% income tax credit on eligible capital investment, paired with a sales tax exemption on eligible capital investment for the qualified facility. Firms can also claim a training tax credit of up to $50,000. The usual threshold is $50,000 in capital investment at a facility, rising to $1 million in the metro counties of Douglas, Johnson, Sedgwick, Shawnee, and Wyandotte. Certifications open year-round, with $750 for first certification and $250 for recertification, and the credit can carry forward for up to 16 years. Eligibility is limited to for-profit companies subject to state tax, including manufacturers, firms whose main sales go to manufacturers or to out-of-state buyers or government, and headquarters or back-office operations of national or multinational companies. Wages are measured against NAICS- and region-specific standards that are updated annually. The program rewards companies that can pair capital spending with durable jobs and documented training plans.
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.