Revenue and taxation; duties of the State Board of Equalization; certification of revenue amounts; income tax rate reduction; effective date.

Added two new Senate sponsors (Hall and Haste) to the bill, expanding the legislative support beyond the original House sponsors.

Changed the document title from 'Proposed Committee Substitute' to 'Committee Substitute' to reflect the bill's current legislative status.

Updated the requirement number from 13775 to 13809, indicating a new version of the bill text.

The entire bill text was replaced with a committee substitute version that maintains identical policy provisions but uses different formatting and page numbering.

Removed the enrolled bill header information including sponsor list and original act title page layout.

Added committee amendment headers, reading clerk signature lines, and proposed committee substitute formatting with page references.

Updated the list of House and Senate sponsors to include additional names (Hildebrant added to House; Sacchieri, McIntosh, Bullard, Jett, and Prieto added to Senate) and removed some original sponsors.

Added a 'SUBJECT' line reading 'Revenue and taxation' before the enactment clause, which is a standard formatting addition for the final enrolled version.

Removed the 'ENGROSSED HOUSE' header and replaced it with 'ENROLLED HOUSE' header, indicating the bill has passed both chambers and is ready for the governor's signature.

Changed the bill title from 'Budget and Finance Act of 2025' to 'Engrossed House Bill No. 2764' and updated the effective date section.

Updated the list of bill sponsors to include additional legislators (Kane, Lepak, Crosswhite Hader, Maynard, Wolfley, Woolley, Hall, Boles, Adams, Kendrix, Hays, Gise, and Banning of the House, and Hall, Haste, and Bergstrom of the Senate).

Removed the 'Introduced' designation and replaced it with 'Engrossed House' status, indicating the bill has progressed through the legislative process.