AN ACT concerning income taxation; relating to tax returns; extending the dates when corporate returns are required to be filed; providing conformity with the federal return due date for returns other than corporate returns; relating to adjusted gross income; exempting compensation income attributable as a result of identity fraud; providing a subtraction modification for amounts received from retirement plans; relating to withholding tax; providing a temporary option for teleworking employees; amending K.S.A. 79-3221 and 79-32,117 and repealing the existing sections.