Relates to certain grants as taxable income, the imposition of the business corporation tax, the credit of certain overpayments of tax, the disclosure of owners of LLCs, and the city pass-through entity tax

Relates to the exclusion of certain grants as taxable income for certain business taxes, the imposition of the business corporation tax, the credit of certain overpayments of tax against other taxes owed, and the disclosure of owners of limited liability companies with respect to the real property transfer tax; relates to a city pass-through entity tax.