{"data":{"id":"us-ks/k.s.a.-79-32-286","jurisdiction":"us-ks","citation":"K.S.A. 79-32,286","heading":"Election by S corporation or partnership to be taxed at entity level.","body":"Notwithstanding K.S.A. 79-32,129 and 79-32,139, and amendments thereto, and except as provided in subsection (b), for taxable years commencing on or after January 1, 2022, an S corporation or partnership may annually elect to be subject to tax at the entity level for the taxable period. The S corporation or partnership shall make the election on the return filed by such S corporation or partnership under K.S.A. 79-3220 and 79-3221, and amendments thereto. The filing of such return shall be binding on all electing pass-through entity owners.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0286.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:17Z","sha256":"b4faa305a8aa3f9c52d950924f7f6380171d87806b2432ed7ce9404b1c215717","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-285","next":"us-ks/k.s.a.-79-32-287"},"notice":"GroundRules: Original legal text. Not legal advice."}