Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-32,284
Citation and purpose of act
Official textksrevisor.govlast amended
# (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.
Amendment history
L. 2022, ch. 63, § 1; L. 2024, ch. 81, § 20; July 1.
Source: view the official text
In this article (40 sections)
- 79-32,264 · Limitations on tax credits; credits allowed and amounts to…
- 79-32,265 · Limitation on income tax credits allowed; valid social…
- 79-32,266 · Tax credit for taxpayers who receive income from business…
- 79-32,267 · Tax credit for certain taxpayers domiciled in a rural…
- 79-32,268 · Continuation of certain nonrefundable credits pursuant to…
- 79-32,269 · Repealed
- 79-32,270 · Repealed
- 79-32,271 · Tax credit for certain taxpayers who purchased food in this…
- 79-32,272 · Native American veteran income tax refund; Native American…
- 79-32,273 · Citation of act; tax credit for certain years for purchases…
- 79-32,274 · Tax credit for contribution to Eisenhower foundation
- 79-32,275 · Tax credit for contributions to friends of cedar crest…
- 79-32,276 · Compensation obtained fraudulently by another individual;…
- 79-32,277 · Kansas taxpayer protection act; title and effective date
- 79-32,278 · Definitions
- 79-32,279 · Duties of paid tax return preparers; penalty, when
- 79-32,280 · Actions to enjoin prohibited conduct; reporting
- 79-32,281 · Jurisdiction; venue; consent judgment
- 79-32,282 · Rules and regulations
- 79-32,283 · Income tax credit for certain qualified charitable…
- 79-32,284 · Citation and purpose of act
- 79-32,285 · Definitions
- 79-32,286 · Election by S corporation or partnership to be taxed at…
- 79-32,287 · Tax rate imposed; credit allowance; modifications and…
- 79-32,288 · Liability for tax
- 79-32,289 · Rules and regulations
- 79-32,290 · Tax credit for graduates of aerospace and aviation-related…
- 79-32,291 · Credit for qualified employer tuition reimbursement
- 79-32,292 · Credit for qualified employer for compensation paid to…
- 79-32,293 · Credit for qualified employee
- 79-32,294 · Rules and regulations
- 79-32,295 · Application of act
- 79-32,296 · Tax credit for school and classroom supplies purchased by…
- 79-32,297 · Tax credit for qualified railroad track maintenance…
- 79-32,298 · Title and purpose of act
- 79-32,299 · Definitions
- 79-32,300 · Credit against income, privilege or premium tax liability…
- 79-32,301 · Targeted employment business information reporting…
- 79-32,302 · Powers and duties of secretary for aging and disability…
- 79-32,303 · Expiration of act