Taxpayer Relief Fund; issuing income tax refunds to certain taxpayers from Fund.

Issuing income tax refunds to certain taxpayersfrom the Taxpayer Relief Fund. Directs the Department of Taxationto issue income tax refunds of $110 for an individual or $220 formarried persons filing a joint return to taxpayers who lawfully obtainedan extension for filing their tax return and as a result were ineligibleto receive a similar refund issued pursuant to legislation enactedduring the 2019 Session of the General Assembly. The refund issuedunder the 2019 legislation was available only to taxpayers who filedprior to July 1, 2019.