Revenue and taxation; bonus depreciation; application; procedure for claiming; amended tax return; prohibiting Tax Commission from assessing penalties or interest under certain conditions. Effective date.
Ad valorem; creating School District Ad Valorem Protest Assistance Revolving Fund; authorizing loans and one-time funds for school districts, Effective date.
Income tax credit; employer tax credit for purchase of employee disability insurance; providing amount of credit; prohibiting reduction of income tax to less than zero. Effective date.