AN ACT concerning income taxation; establishing the golden years homestead property tax freeze act, providing residential property tax refunds; collectively renaming homestead property relief as the golden years homestead property tax freeze program; establishing a checkoff for contributions to the Kansas historic site fund; relating to deductions; establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level; increasing the Kansas standard deduction; relating to certain net operating losses; providing a subtraction modification to allow the carryforward of certain net operating losses for individuals; allowing a carryback on loss from sale of certain historic hotels; providing a subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowance; providing a credit for contributions to community colleges and technical colleges; amending K.S.A. 79-3220, 79-32,111 and 79-32,261 and K.S.A. 2021 Supp. 79-32,117, 79-32,119, 79-32,138 and 79-32,143 and repealing the existing sections; also repealing K.S.A. 2021 Supp. 79-32,117q.