AN ACT concerning income taxation; relating to Kansas adjusted gross income; providing a subtraction modification to permit the carryforward of certain net operating losses for individuals; relating to homestead refund claims; excluding social security payments from household income for eligibility of seniors and disabled veterans related to increased property tax claims; increasing the appraised value and household income thresholds for eligibility; amending K.S.A. 2022 Supp. 79-32,117 and 79-4508a and repealing the existing sections.