Increases tax rates on certain tobacco products to be on par with tax rate imposed on cigarettes under cigarette tax; dedicates revenue for smoking and tobacco use cessation programs.
Provides for fair notice and opportunity to contest, or obtain waiver of a repayment of, overpayment of homestead rebate or credit and homestead property tax reimbursement.
Provides tax credit under corporation business tax and gross income tax for certain costs incurred in purchase of equipment used by private facilities to conduct motor vehicle safety inspections.
Allows voter to vote in any political party primary by changing party affiliation at polling place on primary election day; allows mail-in voter to complete any political primary ballot.
Creates new taxable category of alcoholic beverages called flavored malt beverages, imposes separate rate of taxation on new category pursuant to alcoholic beverages tax and allocates associated revenue.