Certain conformity provision to federal tax provisions
individual income taxes, corporate franchise taxes, sales and use taxes, and other various taxes and tax-related provisions modified; various policy and technical changes made; income tax credits and subtractions modified; and enforcement, return, and audit provisions modified.
Taxes provisions modification
Corporate franchise and unitary taxation; unitary group expanded to foreign corporations.
Unitary group expansion to foreign corporations provision
Full Social Security benefit subtraction and public pension benefit subtraction establishment
Full Social Security benefit subtraction and public pension benefit subtraction establishment
Individual income tax provisions modified, and public pension benefit subtraction established.