(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.
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