Kansas § 79-32,284 Citation and purpose of act

Kansas Statutes

§ 79-32,284 — Citation and purpose of act

Kansas § 79-32,284

Ch. 79TAXATION

Art. 32INCOME TAX

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Bluebook

Kan. Stat. Ann. § 79-32,284 (2026).

Text

(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.

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(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.