Relates to the tax stabilization reserve fund

This bill increases the maximum percentage of state budget surplus that can be deposited into the tax stabilization reserve fund from 2% to 4% of the state's annual revenue target ("norm"). It directly affects how the state manages budget surpluses and potential shortfalls: if tax revenues fall below the norm, funds can be drawn from the reserve to cover the gap, with repayment rules remaining unchanged. The key mechanism allows more surplus money to be saved in the reserve fund during years of budget surpluses, while still permitting the remaining surplus to be used for tax reductions. The change takes effect three years after the bill becomes law.