Commonwealth's tax system; conformity with federal law, emergency.

Advances conformity of the Commonwealth's tax code with the federal tax code to February 9, 2018. The bill conforms only to certain provisions of Public Law 115-97, known as the "Tax Cuts and Jobs Act," that affect taxable years prior to 2018. The bill conforms to provisions creating an incentive for taxpayers to make contributions to hurricane relief efforts and certain other provisions. The bill also conforms to provisions of Public Law 115-123, known as the "Bipartisan Budget Act of 2018," that affect taxable year 2017. The bill contains an emergency clause and is identical to