Establishes the For Inspiration and Recognition of Science and Technology ("FIRST") robotics competition; creates a grant program to fund high school participation in the competition and to encourage study in the fields of science, technology, engineering and math.
Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.
Establishes a home heating tax credit for qualified taxpayers with an income of $125,000 or less for single filers, or with a combined income of $250,000 or less for joint filers.
Relates to certified public accountants; requires that a majority of the ownership of a professional service corporation formed to lawfully engage in the practice of public accountancy as a firm are individuals licensed to practice public accountancy in some state; enacts similar provisions for partnerships and LLCs.
Relates to employment of persons and veterans with disabilities by the state; provides up to five thousand positions may be filled by persons with a physical or mental disability and up to two thousand positions may be filled by disabled veterans and veterans with disabilities.