Extends privilege taxes on merchantable forest products harvested on forestlands. Takes effect on 91st day following adjournment sine die.
Directs Legislative Revenue Officer to report to Legislative Assembly on options for tax expenditure reform including recommendations for legislation intended to reform current tax expenditure system. Takes effect on 91st day following adjournment sine die.
Increases maximum amount of tax credits for certified film production development contributions that may be certified for fiscal year for all taxpayers. Applies to fiscal years beginning on or after July 1, 2021. Takes effect on 91st day following adjournment sine die.
Allows exception to requirement for property tax exemption that property of industry apprenticeship or training trust be actually and exclusively occupied and used for purposes of industry apprenticeship or training trust for occasional use by corporation exempt from federal income tax for purposes for which corporation is granted federal exemption. Takes effect on 91st day following adjournment sine die.
Directs Legislative Revenue Officer to report to Legislative Assembly on options for income tax credit reform including recommendations for legislation intended to reform current income tax credit system. Takes effect on 91st day following adjournment sine die.
Enacts express sunset for tax credit for establishment of employee training programs in rural counties.
Extends sunset of program under which property constituting solar project may be exempt and instead pay fee in lieu of property taxes. Takes effect on 91st day following adjournment sine die.
Requires Department of Human Services to conduct study of staffing ratios of direct care staff to residents and factors that contribute to cost of care in long term residential facilities. Requires department to report to interim committees related to health care, by September 15, 2022, department's findings from study and recommendations for legislative changes needed to limit increases in costs of care without discouraging improvements in services, staffing ratios or staff wages. Sunsets January 2, 2023. Declares emergency, effective on passage.
Extends sunset for tax credit for child with disability.
Creates subtraction from federal taxable income for amounts received as AmeriCorps national service educational awards, for personal income taxpayers. Applies to amounts received in tax years beginning on or after January 1, 2021. Takes effect on 91st day following adjournment sine die.
