{"data":{"id":"us-ks/k.s.a.-79-32-284","jurisdiction":"us-ks","citation":"K.S.A. 79-32,284","heading":"Citation and purpose of act.","body":"(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.\n(b) The legislature finds and declares that:\n(1) The deductibility of state income taxes should be the same for C corporations, S corporations and partnerships; and\n(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.\n(c) The provisions of this act shall be a part of and supplemental to the Kansas income tax act.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0284.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:17Z","sha256":"3060cf317ea59d7a47ff87f7860bf453915049503436b5dafa6f5774ff7807b7","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-283","next":"us-ks/k.s.a.-79-32-285"},"notice":"GroundRules: Original legal text. Not legal advice."}