Relating to revenue estimates; declaring an emergency; providing for revenue estimate modification that requires approval by a two-thirds majority.

Increases amount of estimate of revenues that will be received from personal income taxes for biennium beginning July 1, 2017. Requires distribution of difference between amount actually collected and amount estimated after close of 2017 regular session to Employer Incentive Fund. Provides for return to taxpayers of surplus revenue over adjusted estimate amount if constitutional threshold exceeded. Declares emergency, effective on passage.