modify tax refunds for elderly persons and persons with a disability.
What changed between versions
Section 10-45A-5 and 10-45A-6 now specify exact income thresholds ($17,215 for single persons and $23,265 for households) for retail sales and service tax refunds.
Section 10-1-47 defines 'United States Internal Revenue Code' and 'Internal Revenue Code' as the code in effect on January 1, 2025, establishing a fixed reference date for tax calculations.
Section 10-45A-13 clarifies that single-person households count as one claimant while multi-person households count as two claimants when calculating pro rata shares of tax refund funds.
Sections 10-18A-1 through 10-18A-16 were repealed, removing outdated provisions related to property tax assessment freezes that are no longer in effect.
Sections 10-6A-11, 10-6B-15, and 10-13-20 were added to ensure that receiving a retail sales tax refund or property tax freeze does not disqualify individuals from property tax reductions under this chapter.