(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.
(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.