Adding compressed natural gas or liquefied natural gas to alternative fuels that are eligible for the income tax credit for alternative-fueled motor vehicle property expenditures.

HB 2441 amends Kansas' income tax code to include compressed natural gas (CNG) and liquefied natural gas (LNG) as eligible alternative fuels for a tax credit program. This change directly affects Kansas taxpayers who purchase qualified alternative-fueled vehicles (like CNG trucks) or build fueling stations for these fuels, expanding the existing credit to cover CNG/LNG vehicles and infrastructure. The bill updates the legal definition of "alternative fuel" (Section e(1)(B)) to explicitly include CNG and LNG, allowing taxpayers to claim the same credit percentages (40% for post-2005 vehicles) previously available for other alternative fuels like ethanol blends. The credit applies to incremental vehicle costs or fueling station expenditures, with limits based on vehicle weight categories, and follows the existing carryover rules for unused credits.