Provides with respect to the levy of state sales and use taxes on certain sales of tangible personal property and services (OR INCREASE GF RV See Note)
Levies a 1/2 cent state sales and use tax and dedicates the proceeds to the 21st Century Transportation and Infrastructure Fund (OR +$428,000,000 SD RV See Note)
Authorizes the Coastal Protection and Restoration Financing Corporation to finance payments from the RESTORE Act and Natural Resources Damages Act (EN SEE FISC NOTE SD EX See Note)
Adds certain polyroll tubing to the definition of farm equipment for purposes of the state sales and use tax exemption for certain farm equipment (EN -$690,000 GF RV See Note)
Excludes compensation earned by certain out-of-state employees and nonresident businesses for disaster or emergency-related work performed during disaster periods from state income tax (RE1 DECREASE GF RV See Note)
Provides for an annual cap and a termination date for the musical and theatrical production income tax credit. (7/1/17) (EN SEE FISC NOTE GF RV See Note)