Rural Opportunity Zones (ROZ) are designed to spur economic development and expand job growth in 77 key counties around the state. The program has two main incentives: A state income tax exemption for up to five years for individuals who move to an ROZ county from outside the state. Individuals must not have lived in Kansas for the past five years, nor have Kansas source income of more than $10,000 per year over the past five years. Student loan forgiveness of up to $3,000 per year ($15,000 maximum benefit) for individuals who graduate from an accredited post-secondary institution and move to an ROZ county. The student loan forgiveness portion of the program is a county-state partnership, and counties must opt in to participate. For more information, please see the Rural Opportunity Zones page.