Tax Credits - Kansas

http://www.ksrevenue.org/taxcredits-film.htm
CREDIT AMOUNT
The credit is 30% of the direct production expenditures made in Kansas that are directly attributable to the production of a film in Kansas.
The tax credit shall be deducted from the eligible film production company’s income tax liability for the taxable year in which the expenditures are made by the eligible film production company.
If the credit allowed exceeds the film production company’s income tax liability for the taxable year, the remaining portion of the credit may be carried forward until the total amount of the credit is used, except that no such tax credit shall be carried over for deduction after the third taxable year succeeding the year in which the costs are incurred.
LIMITATION OF CREDIT
The amount of tax credits that may be allowed shall not exceed $2,000,000 per tax year.

Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget.