Income tax, state; free tax filing program for individuals.

Removed bracketed text '[ not ]' from the eligibility criteria section, indicating the final decision was to keep the word 'not' in the phrase 'not less restrictive'.

Added official Enrolled headers, page numbers, and bill identifiers that were not present in the draft version.

Removed draft metadata such as 'Engrossed', 'Delegate Pope Adams', and 'House Amendments'.

The requirement for eligibility criteria was changed from 'not less restrictive' to just 'less restrictive' than the federal IRS Direct File Program, allowing the state to set broader eligibility rules that include more taxpayers.

Added pagination markers, session headers, and amendment dates to reflect the bill's progression through the legislative process.

Removed the list of original sponsors and changed the patron designation to reflect only the Delegate who sponsored the bill prior to engrossment.