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Code · Kansas · Chapter 79 — Taxation

79-32,284.

102 words·~1 min read·/ks/chapter-79/79-32-259

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

79-32,284. Citation and purpose of act.
(a)K.S.A. 2025 Supp. 79-32,284 through 79-32,289 , and amendments thereto, shall be known and may be cited as the salt parity act.
(b)The legislature finds and declares that:
(1)The deductibility of state income taxes should be the same for C corporations, S corporations and partnerships; and
(2)the purpose of the tax credit in K.S.A. 2025 Supp. 79-32,288 , and amendments thereto, is to avoid double taxation of income on electing pass-through entity owners.
(c)The provisions of this act shall be a part of and supplemental to the Kansas income tax act.
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