Exempts school buses from certain regulations relating to the percentage of zero-emission vehicles in manufacturer's sales fleets of medium-duty and heavy-duty vehicles.
Permits deduction of 20 percent for qualified business income for certain individuals as owners of pass-through entities under gross income tax and corporation business tax.
Lower the state sales tax rate and the state use tax rate on food to zero percent, and to increase certain gross receipts tax rates, excise tax rates, and use tax rates.