E Relating to taxation ARTICLE 1 - INCOME AND FRANCHISE TAXES Requiring the commissioner of revenue to construct and make available to taxpayers tables showing the amount of working family credit at various income levels, authorizing graduation of the transition between income brackets in the tables; modifying the charitable contributions deduction from the corporate alternative minimum tax (AMT) and clarifying a certain income apportionment provision; making a technical correction to the unitary business principle relating to farm incomeARTICLE 2 - PROPERTY TAXESExpanding the jurisdiction of the small claims division of the tax court to certain taxpayers appealing denials of current year applications for homestead classification; eliminating a certain provision requiring the housing finance agency (HFA) to adopt procedures and deadlines for application for certification of housing qualifying for the reduced property tax rate; authorizing housing and redevelopment authorities (HRA) to exempt certain low rent public housing from real and personal property taxes, requiring authority in lieu payments; repealing a certain requirement for the commissioner of revenue to provide county assessors with agricultural land valuation schedules ARTICLE 3 - SPECIAL TAXES Clarifying the definition of wholesale price and the time limit for claiming bad debt refunds for cigarettes and tobacco products tax purposes; expanding exemptions from the tax on mixed municipal solid waste to daily cover for landfills approved in writing by the pollution control agency (PCA)ARTICLE 4 - MISCELLANEOUSClarifying the time limit for claiming refunds for tax overpayments relating to orders determining appeals of administrative determinations; clarifying the application of the requirement to combine certain civil penalties; providing for the application of a certain refund claims provision to capital equipment sales tax refund claims (ra, ja)