Well, aside from this being Kansas-only...<p>" The credit is 6.5% of the difference between the actual qualified research and development expenses for the year and the average of the actual expenditures made during the year and the two previous tax years."<p>Wonderful. I can take a credit for 6.5% of...umm, $0 - $0. That comes to...$0.<p>Sometimes it sucks not paying yourself...