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us-ks/statute/chapter-79/article-32 — Income Tax · Axiom

Axiom
Kansas
Statutes
Chapter 79

Income Tax

Tax credit for contribution to Eisenhower foundation
Tax credit for contributions to friends of cedar crest association
Compensation obtained fraudulently by another individual; exclusion from gross income, when; fraud due to identity theft, reporting to department
Kansas taxpayer protection act; title and effective date
Definitions
Duties of paid tax return preparers; penalty, when
Actions to enjoin prohibited conduct; reporting
Jurisdiction; venue; consent judgment
Rules and regulations
Income tax credit for certain qualified charitable distributions of fiduciary financial institutions; requirements; pass-through entity; carry forward
Citation and purpose of act
Definitions
Election by S corporation or partnership to be taxed at entity level
Tax rate imposed; credit allowance; modifications and certain expensing deductions
Liability for tax
Rules and regulations
Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions
Credit for qualified employer tuition reimbursement
Credit for qualified employer for compensation paid to qualified employees
Credit for qualified employee
Rules and regulations
Application of act
Tax credit for school and classroom supplies purchased by teachers
Tax credit for qualified railroad track maintenance expenditures
Title and purpose of act
Definitions
Credit against income, privilege or premium tax liability for employment of eligible individuals by targeted employment businesses; determination of credit amount; maximum annual amount of all credits
Targeted employment business information reporting requirements to secretary of revenue; rules and regulations
Powers and duties of secretary for aging and disability services; program for measurement of results from tax credits; provision of tax information by secretary of revenue; confidentiality; report by secretary for aging and disability services
Expiration of act
Citation of act
Definitions
Tax credit for qualified development; amount; allocation; requirements; allocation in pass-through entity; carryforward of credit; maximum amount of total credits; discontinuance of credits
Recaptured or disallowed credits; effect on tax liability
Rules and regulations
Administration by Kansas housing resources corporation; annual report to the legislature
Purpose and citation of act
Definitions
Kansas housing investor tax credit program; administration; qualified housing projects; requirements; eligibility; rules and regulations
Tax credit for qualified housing projects; requirements; limitations; carryforward and transfer of credit; rules and regulations
Loss of qualified housing project designation; notice
Annual report; contents
Pregnancy resource act tax credit; definitions; eligibility; limitations; certification of eligible charitable organizations; application for and allocation of credits