AN ACT concerning taxation; relating to the salt parity act; clarifying the determination of taxable income of an electing pass-through entity; providing for the passing through of tax credits to electing pass-through entity owners; relating to Kansas adjusted gross income; providing subtraction modifications for certain federal credit disallowances and the employee retention credit disallowance and to permit the carryforward of certain net operating losses; clarifying the disallowed business interest expense deduction; excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims; citing the section as the golden years homestead property tax freeze program; amending K.S.A. 2023 Supp. 79-32,117, 79-32,284, 79-32,287 and 79-4508a and repealing the existing sections.