{"data":{"id":"us-ks/k.s.a.-79-32-233","jurisdiction":"us-ks","citation":"K.S.A. 79-32,233","heading":"Biomass-to-energy plants; credits for certain investments; definitions.","body":"As used in K.S.A. 79-32,233 through 79-32,236, and amendments thereto:\n(a) \"Biomass\" means any organic matter available on a renewable or recurring basis, including solid and liquid organic waste, but excluding: (1) Petroleum oil, natural gas, coal and lignite, and any products thereof; and (2) corn or grain sorghum suitable for human consumption.\n(b) \"Biomass-to-energy plant\" means an industrial process plant, located in this state, where biomass is processed to produce annually any of the following, and coproducts: (1) Not less than 500,000 gallons of cellulosic alcohol; (2) liquid or gaseous fuel or energy in a quantity having BTU value equal to or greater than 500,000 gallons of cellulosic alcohol; or (3) oil produced for direct conversion into fuel in a quantity having BTU value equal to or greater than 500,000 gallons of cellulosic alcohol.\n(c) \"Expansion of an existing biomass-to-energy plant\" means expansion which begins after December 31, 2005, of the capacity of an existing biomass-to-energy plant by at least 10% of such capacity.\n(d) \"New biomass-to-energy plant\" means a biomass-to-energy plant, construction of which begins after December 31, 2005.\n(e) \"Pass-through entity\" means any: (1) Corporation which is exempt from income tax under section 1363 of the federal internal revenue code and which complies with the requirements of K.S.A. 79-32,100e, and amendments thereto; (2) limited liability company; (3) partnership; or (4) limited liability partnership.\n(f) \"Qualified investment\" means expenditures made in construction of a new biomass-to-energy plant or in expansion of the capacity of an existing biomass-to-energy plant, for real and tangible personal property incorporated in and used as part of such plant.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0233.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:16Z","sha256":"f66c4b5d26e8b229cace2acc659587fee7b8d5f327ae0a8e5c83110ee3bea5dd","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-232","next":"us-ks/k.s.a.-79-32-234"},"notice":"GroundRules: Original legal text. Not legal advice."}