Citation and purpose of act

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. History: L. 2022, ch. 63, § 1; L. 2024, ch. 81, § 20; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026