Relating to the income tax; abolishing employer withholding taxes on wages; requiring employees receiving wages to pay estimated tax, specifying installment requirements, requiring prescription of estimated tax tables by the commissioner of revenue; providing for additions to the tax for underpayment, specifying the period; providing for employee estimated tax exemptions; requiring the commissioner to prepare legislation making technical and conforming statutory amendments and authorizing commissioner adoption of implementation rules and prescription of forms and tables (ra)