Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, business meals and payment protection program loans and expenses, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, exempting from income compensation attributable to unemployment insurance identity fraud, requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions, imposing sales tax on digital property and subscription services, increasing the Kansas standard deduction for income tax purposes and providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.