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Qualifying expenditures in research and development activities conducted within Kansas (K.S.A. 7932,182b). Qualifying expenditures are expenditures made for research and development purposes (other than expenditures of monies made available to the taxpayer pursuant to federal or state law), which are expenses allowable for deduction under the provisions of the federal Internal Revenue Code of 1986 and amendments thereto. The allowable credit is 6.5% of the amount by which the amount expended fo.

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