Clarifying modifications for certain business interest expenses and federal net operating loss carrybacks and providing a technical change to a statutory cross reference for recaptured moneys related to adoption savings accounts for purposes of Kansas income tax.

Also relevant to:Adoptive or foster parent

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Plain-English Summary

This bill makes changes to Kansas's income tax laws. It clarifies rules for business interest expenses and federal net operating loss carrybacks. It also makes a technical correction related to recaptured money from adoption savings accounts.

No official summary on file for this bill · generated by Gemini 2.5 Flash from its full text

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