(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.