Individual income and corporate franchise taxes; subtraction for global intangible low-taxed income established, corporate net operating loss deduction increased, and dividend received deduction increased.
Corporate franchise and unitary taxation; unitary group expanded to foreign corporations.
Revenue-neutral assessment on environmental emissions provided, refundable FICA and property tax credits provided, credits against income taxes required to be paid as dividends, energy efficiency and renewable energy project loans authorized, and money appropriated.
Carbon assessment and Dividend Act (CADA) establishment, provisions, and appropriation
Unitary group expansion to foreign corporations provision
Carbon Assessment and Dividend Act
Income, estate, and property tax refunds; Internal Revenue Code incorporated, as amended through March 1, 2023.
Internal Revenue Code incorporation as amended through March 1, 2023