Requires Director of Division of Taxation to conduct study on impact of State business income taxation on business out-migration, formation, and employment for previous and upcoming tax years.
Requires Director of Division of Taxation to conduct study on impact of State business income taxation on business out-migration, formation, and employment for previous and upcoming tax years.
Requires Director of Division of Taxation to conduct study on impact of State business income taxation on business out-migration, formation, and employment for previous and upcoming tax years.
Requires Director of Division of Taxation to study impact of State business income taxes on business out-migration, business formation, and employment.
Requires Director of Division of Taxation to study impact of State business income taxes on business out-migration, business formation, and employment.
Allows exclusion of certain small business income from taxation under gross income tax and corporation business tax.
Relative to taxation of sole proprietorship businesses.
Income taxation: credits: small business employers.
Taxation: Corporation Tax Law: annual tax: small businesses.
Modifies provisions relating to the taxation of certain businesses