{"id":71583,"date":"2025-02-05T14:48:18","date_gmt":"2025-02-05T19:48:18","guid":{"rendered":"https:\/\/www.kansascommerce.gov\/?page_id=71583"},"modified":"2025-03-04T11:37:55","modified_gmt":"2025-03-04T16:37:55","slug":"aim-k","status":"publish","type":"page","link":"https:\/\/www.kansascommerce.gov\/ja\/aim-k\/","title":{"rendered":"Aviation and Innovative Manufacturing in Kansas (AIM-K)"},"content":{"rendered":"<div class=\"hero-block hero-block--subpage\" >\n\n        <div class=\"breadcrumb_wrapper\">\n                                                <a href=\"https:\/\/www.kansascommerce.gov\/ja\/\">\u30db\u30fc\u30e0<\/a> \/\n                                                                <span>Aviation and Innovative Manufacturing in Kansas (AIM-K)<\/span>\n                                    <\/div>\n\n        <div class=\"hero-img\" style=\"                            background-image: url(https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/02\/aimk.jpg);                                                    background-position: center center;                                \"><\/div>\n        <div class=\"container h-100\">\n            <div class=\"row align-items-center justify-content-center h-100\">\n                <div class=\"col-12 content\">\n                    <div>\n\n<h2 class=\"wp-block-heading\" id=\"h-historic-economic-asset-lifeline-heal-fall-2022\">Aviation and Innovative Manufacturing in Kansas (AIM-K)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The State of Kansas currently has 136 active leads in its business recruitment pipeline, of which 59% are manufacturing related. A trend among these projects is rapid technological development in transportation manufacturing, resulting in new processes that require large investments in new facilities and equipment. Aerospace manufacturing, sustainable aviation fuel and sustainable vehicles are key drivers of these new opportunities.<br><br>\u306b\u3064\u3044\u3066 <a href=\"https:\/\/www.kslegislature.gov\/li\/b2025_26\/measures\/documents\/hb2308_00_0000.pdf\">AIM-K bill (HB 2308)<\/a> will create a tool to show that Kansas is open for business, helping Wichita remain the Air Capital of the World and leveraging Wichita State University\u2019s status as the #1 aerospace research and development program in the nation. The bill slightly enhances the state\u2019s traditional incentives, giving Kansas a competitive edge to successfully recruit these manufacturers, while maintaining strict eligibility requirements, including meaningful clawbacks, and only awarding benefits AFTER companies create jobs and make investments.<\/p>\n\n<\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n            <\/div>\n    \n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n    <div class=\"container\">            <div class=\"wrapper-block\" style=\"                                                                                                                                            padding-bottom: 30px;                        \">\n        \n                <div class=\"accordion-block\">\n        <h3>About AIM-K<\/h3>\n        <div class=\"accordion\" id=\"accordionExample\">\n        \n<div class=\"card simple\" >\n    <div class=\"card-header relative\" id=\"heading-200952167\">\n        <div class=\"d-flex justify-content-between\">\n            <h5 class=\"mb-0\">Program Qualifiers<\/h5><button class=\"btn-link\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-200952167\" aria-expanded=\"false\" aria-controls=\"collapse-200952167\"><\/button>\n        <\/div>\n\n        <a href=\"javascript:;\" class=\"cover_link\" data-toggle=\"collapse\" data-target=\"#collapse-200952167\" aria-expanded=\"false\" aria-controls=\"collapse-200952167\" aria-label=\"\u30c8\u30b0\u30eb\"><\/a>\n    <\/div>\n\n    <div id=\"collapse-200952167\" class=\"collapse\" aria-labelledby=\"heading-200952167\" data-parent=\"#accordionExample\">\n        <div class=\"card-body\">\n            \n\n<p class=\"wp-block-paragraph\">Eligible industries (also referred to as Qualifying Activities) include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aircraft assembly or vehicle manufacturers<\/li>\n\n\n\n<li>Component or subassembly manufacturers<\/li>\n\n\n\n<li>National headquarters<\/li>\n\n\n\n<li>Research and development facilities<\/li>\n\n\n\n<li>Sustainable aviation fuel (SAF) production<\/li>\n\n\n\n<li>Hydrogen production<\/li>\n<\/ul>\n\n\n        <\/div>\n    <\/div>\n<\/div>\n\n<div class=\"card simple\" >\n    <div class=\"card-header relative\" id=\"heading-1329106891\">\n        <div class=\"d-flex justify-content-between\">\n            <h5 class=\"mb-0\">Project Requirements<\/h5><button class=\"btn-link\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-1329106891\" aria-expanded=\"false\" aria-controls=\"collapse-1329106891\"><\/button>\n        <\/div>\n\n        <a href=\"javascript:;\" class=\"cover_link\" data-toggle=\"collapse\" data-target=\"#collapse-1329106891\" aria-expanded=\"false\" aria-controls=\"collapse-1329106891\" aria-label=\"\u30c8\u30b0\u30eb\"><\/a>\n    <\/div>\n\n    <div id=\"collapse-1329106891\" class=\"collapse\" aria-labelledby=\"heading-1329106891\" data-parent=\"#accordionExample\">\n        <div class=\"card-body\">\n            \n\n<ul class=\"wp-block-list\">\n<li>$250M minimum capital investment for vehicle aircraft assembly or manufacturers<\/li>\n\n\n\n<li>No minimum for component\/subassembly manufacturers, their respective headquarters or research and development (R&amp;D) facilities<\/li>\n\n\n\n<li>At least 250 jobs within 5 years of start of production<\/li>\n\n\n\n<li>Base wages at 100% or more of county median wage<\/li>\n\n\n\n<li>Project completion within 5 years of negotiated start date<\/li>\n\n\n\n<li>Can combine related projects in order to meet program qualifications, depending on facts and circumstances<\/li>\n<\/ul>\n\n\n        <\/div>\n    <\/div>\n<\/div>\n\n<div class=\"card simple\" >\n    <div class=\"card-header relative\" id=\"heading-1940504000\">\n        <div class=\"d-flex justify-content-between\">\n            <h5 class=\"mb-0\">Project Benefits<\/h5><button class=\"btn-link\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-1940504000\" aria-expanded=\"false\" aria-controls=\"collapse-1940504000\"><\/button>\n        <\/div>\n\n        <a href=\"javascript:;\" class=\"cover_link\" data-toggle=\"collapse\" data-target=\"#collapse-1940504000\" aria-expanded=\"false\" aria-controls=\"collapse-1940504000\" aria-label=\"\u30c8\u30b0\u30eb\"><\/a>\n    <\/div>\n\n    <div id=\"collapse-1940504000\" class=\"collapse\" aria-labelledby=\"heading-1940504000\" data-parent=\"#accordionExample\">\n        <div class=\"card-body\">\n            \n\n<p class=\"wp-block-paragraph\"><strong>Kansas Sales Tax Exemption<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Abatement of the construction materials sales tax on the construction, renovation or expansion of a qualifying activity for the specific purpose of this industry<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No-cost access to any Kansas community college or technical college of employer\u2019s choice to support training of production workers<\/li>\n\n\n\n<li>Up to 12 months of classroom training for each production employee, with curriculum provided by the employer<\/li>\n\n\n\n<li>$5M cap per project<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Capital Investment Tax Credit (refundable)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"text-decoration: underline;\">Up to 10%<\/span> of total project capital investment, as determined by the Secretary<\/li>\n\n\n\n<li>Automatic 10% if the project locates in a non-metropolitan (MSA) area of the state<\/li>\n\n\n\n<li>Paid over at least 5 years, with the maximum amount determined by the Secretary<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Payroll Tax<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Up to 100% of project employee payroll withholding held by employer (not a refund) for up to 10 years, as determined by the Secretary<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kansas First<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The Kansas First provision within the AIM-K program encourages businesses to invest in the local economy by sourcing goods from Kansas-based companies. Qualified companies that procure at least $20 million in goods from one or more unaffiliated Kansas suppliers within a fiscal year may receive up to $1 million in incentives. This initiative strengthens Kansas\u2019 supply chain, boosts local business growth and reinforces the state\u2019s commitment to fostering a strong business ecosystem.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Clawback Provisions<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If the company fails to reach the committed capital investment at project completion, all earned benefits of this program shall be revoked and reimbursed to the state on a sliding scale aligned with the shortfall<\/li>\n\n\n\n<li>If the company abandons the project before the incentive agreement expires, all earned benefits of this program shall be revoked and reimbursed to the State of Kansas<\/li>\n\n\n\n<li>If employment drops below 90% of the committed jobs at any point after project completion, but not to exceed 15 years from that date, payroll tax and Kansas tax exemption benefits shall be clawed back proportionally<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This program automatically sunsets on December 31, 2027.<\/p>\n\n\n        <\/div>\n    <\/div>\n<\/div>\n\n<div class=\"card simple\" >\n    <div class=\"card-header relative\" id=\"heading-318273561\">\n        <div class=\"d-flex justify-content-between\">\n            <h5 class=\"mb-0\">AIM-K Benefit Comparisons<\/h5><button class=\"btn-link\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-318273561\" aria-expanded=\"false\" aria-controls=\"collapse-318273561\"><\/button>\n        <\/div>\n\n        <a href=\"javascript:;\" class=\"cover_link\" data-toggle=\"collapse\" data-target=\"#collapse-318273561\" aria-expanded=\"false\" aria-controls=\"collapse-318273561\" aria-label=\"\u30c8\u30b0\u30eb\"><\/a>\n    <\/div>\n\n    <div id=\"collapse-318273561\" class=\"collapse\" aria-labelledby=\"heading-318273561\" data-parent=\"#accordionExample\">\n        <div class=\"card-body\">\n            \n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-fixed-layout\"><thead><tr><th>CATEGORY<\/th><th>AIM-K<\/th><th>APEX<\/th><th>TRADITIONAL<\/th><\/tr><\/thead><tbody><tr><td>Capital Investment Tax Credit<\/td><td>Up to 10% investment tax credit (refundable) unless located in a non-MSA area of the state, then it\u2019s fixed at 10%<\/td><td>Up to 15% investment tax credit (refundable)<\/td><td>HPIP: 10% income tax credit up to 50% may be transferable; credit that exceeds the transferee\u2019s tax liability may be carried forward (not refundable)<\/td><\/tr><tr><td>Payroll Tax<\/td><td>100% of payroll withholding tax rebate for up to 10 years<\/td><td>Up to 10% of total payroll costs for 10 years<\/td><td>PEAK: 95% of the payroll withholding tax for up to 7 years; high-impact projects that create at least 100 new jobs may be eligible for up to 10 years<\/td><\/tr><tr><td>\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0<\/td><td>Up to $5M reimbursement for no-cost access to any Kansas community college or technical college of employer\u2019s choice (approximately 1,860 workers)<\/td><td>Reimbursement up to $5M at a 50% rate for 5 years for training<\/td><td>KIT\/KIR: $1,200 &#8211; $2,000 per trainee; KIR requires a dollar-to-dollar match; KIT does not require a match<\/td><\/tr><tr><td>Kansas First<\/td><td>Up to $1M for $20M of procurement of goods made in a fiscal year from one or more Kansas companies not associated with the qualified company<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><td>\u8a72\u5f53\u306a\u3057<\/td><\/tr><tr><td>Kansas Sales Tax<\/td><td>100% construction material tax exemption<\/td><td>100% construction material tax exemption<\/td><td>100% construction material tax exemption<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n        <\/div>\n    <\/div>\n<\/div>\n\n<div class=\"card simple\" >\n    <div class=\"card-header relative\" id=\"heading-1713678600\">\n        <div class=\"d-flex justify-content-between\">\n            <h5 class=\"mb-0\">Return on Investment (ROI) Study<\/h5><button class=\"btn-link\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-1713678600\" aria-expanded=\"false\" aria-controls=\"collapse-1713678600\"><\/button>\n        <\/div>\n\n        <a href=\"javascript:;\" class=\"cover_link\" data-toggle=\"collapse\" data-target=\"#collapse-1713678600\" aria-expanded=\"false\" aria-controls=\"collapse-1713678600\" aria-label=\"\u30c8\u30b0\u30eb\"><\/a>\n    <\/div>\n\n    <div id=\"collapse-1713678600\" class=\"collapse\" aria-labelledby=\"heading-1713678600\" data-parent=\"#accordionExample\">\n        <div class=\"card-body\">\n            \n\n<p class=\"wp-block-paragraph\"><strong>Example Firm: Wichita Aerospace Manufacturing Company<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This ROI analysis utilizes an example firm, to be located in Wichita, Sedgwick County, which meets all the project requirements and qualifies for all the benefits of the AIM-K bill. The firm would be a large-scale advanced aerospace manufacturing operation capable of producing several aerospace products.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>ROI Description and Results<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This study measures the total economic impact from the example firm, which includes: Jobs created, value-added and economic output. The economic impact is then measured against the anticipated AIM-K benefits provided by the state for ten years of the operations phase of the project. We expect yearly variation in the AIM-K benefits, because they can be claimed at different stages of the project. The graph below tracks the increase in ROI, as the dollar amount of AIM-K incentives decreases.<br><br>The results indicate:<br>The project will yield a positive ROI in year 1 of the operation phase, which means the state will start recovering the incentives, and that ROI will be greater than $1 by the second year of operation. The ROI for every dollar the state will spend during the ten years of the operation phase ranges from $0.36 to $22.04.<br><br>When comparing the estimated total impact with the anticipated AIM-K incentives over the ten-year period, the overall anticipated annualized ROI is $21.38. Which means, for every dollar spent by the state, the Kansas economy will gain <strong>$21.38.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"709\" src=\"https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/03\/AIM-K-R0I-V1-1024x709.jpg\" alt=\"\" class=\"wp-image-72212\" srcset=\"https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/03\/AIM-K-R0I-V1-1024x709.jpg 1024w, https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/03\/AIM-K-R0I-V1-300x208.jpg 300w, https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/03\/AIM-K-R0I-V1-768x532.jpg 768w, https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/03\/AIM-K-R0I-V1-1536x1064.jpg 1536w, https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/03\/AIM-K-R0I-V1-2048x1418.jpg 2048w, https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/03\/AIM-K-R0I-V1-18x12.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n        <\/div>\n    <\/div>\n<\/div>\n\n        <\/div>\n    <\/div>\n    <script>\n        jQuery(function($){\n            if ( window.location.hash ) {\n                 var hash = window.location.hash,\n                     $hash = $('.accordion-block .card'+hash);\n                $('.card-header button', $hash).click();\n                setTimeout(function() {\n                    $('html, body').animate({\n                        scrollTop: $hash.offset().top - 160\n                    }, 100);\n                }, 500);\n             }\n        })\n    <\/script>\n    \n\n        <div class=\"clearfix\"><\/div>\n    <\/div>\n    <\/div>\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":131,"featured_media":71591,"parent":0,"menu_order":346,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_eb_attr":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-71583","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aviation and Innovative Manufacturing in Kansas (AIM-K) - Kansas Department of Commerce<\/title>\n<meta name=\"description\" content=\"Downtowns are essential economic engines in communities throughout Kansas. They represent the economic, historic, and cultural vibrancy of a community. Realizing the need to rehabilitate downtown buildings with funding that can be disbursed quickly and efficiently, the Kansas Department of Commerce has partnered with the Patterson Family Foundation to create the Historic Economic Asset Lifeline (HEAL) program.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kansascommerce.gov\/ja\/aim-k\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aviation and Innovative Manufacturing in Kansas (AIM-K) - Kansas Department of Commerce\" \/>\n<meta property=\"og:description\" content=\"Downtowns are essential economic engines in communities throughout Kansas. They represent the economic, historic, and cultural vibrancy of a community. 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