Tax on certain individuals and organizations convicted of and benefiting from fraud established.

This bill creates a new 100% tax on money obtained through fraud by individuals or organizations, regardless of whether they have already paid fines or restitution. It applies to those convicted by a court, those identified by the state revenue commissioner as having committed fraud, and anyone paid to help facilitate such fraudulent activities. The revenue collected from this tax must be used exclusively to provide relief for state income or property taxes. The law takes effect retroactively for fraud cases determined after December 31, 2019.