{"data":{"id":"us-ks/k.s.a.-79-32-260","jurisdiction":"us-ks","citation":"K.S.A. 79-32,260","heading":"Same; expiration of act; amount, limitations.","body":"(a) No tax credits authorized by K.S.A. 79-32,257 through 79-32,259, and amendments thereto, shall be allowed for any tax year commencing on or after January 1, 2013.\n(b) The total amount of tax credits which may be allowed under K.S.A. 79-32,257 through 79-32,259, and amendments thereto, shall not exceed $2,000,000 per tax year.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0260.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:16Z","sha256":"358394d77663d895a81d80a2a174123470629abe6dc4b681f5bec26019a485ad","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-259","next":"us-ks/k.s.a.-79-32-261"},"notice":"GroundRules: Original legal text. Not legal advice."}