Relating to tax expenditures; and prescribing an effective date.

Modifies definition of "tax expenditure" applicable to automatic tax expenditure sunset provisions by excluding provisions required by federal law. ] Requires Legislative Revenue Officer and Department of Revenue and Legislative Revenue Office ] to conduct study of statutory definition of tax expenditures and operation of automatic sunset provisions applied to tax expenditures. Requires officer and department and office ] to report results of study to Legislative Assembly no later than April ] February 1, 2021. Takes effect on 91st day following adjournment sine die.