79-32,285. Definitions. As used in K.S.A. 2025 Supp. 79-32,284 through 79-32,289, and amendments thereto, unless the context otherwise requires: (a) "Act" means the provisions of K.S.A. 2025 Supp. 79-32,284 through 79-32,289, and amendments thereto. (b) "C corporation" means a corporation other than an S corporation. (c) "Electing pass-through entity" means, with respect to a taxable period, an S corporation or partnership that has made the election under K.S.A. 2025 Supp. 79-32,286, and amendments thereto, with respect to the taxable period. (d) "Electing pass-through entity owner" means, with respect to an S corporation, a shareholder of the S corporation and, with respect to a partnership, a partner in the partnership, except that a partner does not include a C corporation. (e) "Income attributable to the state" means, with respect to an S corporation or partnership, the portion of the items of income, gain, loss or deduction of the S corporation or partnership apportioned or allocated to this state in accordance with the provisions of K.S.A. 79-3271 through 79-3293b, and amendments thereto. (f) "Income not attributable to the state" means all items of income, gain, loss or deduction of an electing pass-through entity other than income attributable to the state. (g) "S corporation" means a corporation having an election in effect under subchapter S of the federal internal revenue code. (h) "Taxable period" means any taxable year or portion of a taxable year during which a corporation is an S corporation or a noncorporate entity is a partnership. History: L. 2022, ch. 63, § 2; 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