Modifying the allocation of income not derived from conduct of a +trade or business for income tax purposes, eliminating the nontaxability of +certain wages; requiring and providing for commissioner of employment and +economic development (DEED) temporary issuance of grants to eligible +businesses in the biotechnology and health sciences industry to support the startup and+ growth of biotechnology and health sciences businesses, specifying grant +eligibility and a grant annual limit, requiring the commissioner to establish +procedures for grant application and to notify applicants of eligibility or +ineligibility (ra)