Section 79-32,284 - Salt parity act; citation of act; purpose(a) K.S.A. 2023 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. 2023 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.Amended by L. 2024, ch. 81,§ 20, eff. 7/1/2024.Added by L. 2022, ch. 63,§ 1, eff. 7/1/2022.