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Senate Status:
Senate Status:
2024 Statute
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79-32,284. Citation and purpose of act. (a) K.S.A. 2024 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. 2024 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. |
History: L. 2022, ch. 63, § 1; L. 2024, ch. 81, § 20; July 1. |
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2026. Powered by KLISS. Rendered: 2026-02-07T17:31:51. Head Rev No: 1485844(I)