Relating to taxation; defining levy year; modifying special levies provisions; modifying the determination of levy limit base; modifying the determination of adjusted levy limit base; modifying the determination of property tax levy limit; updating references to the internal revenue code; modifying certain additions to federal taxable income provisions; providing an income tax subtraction for certain military pension or retirement income; providing income and corporate franchise tax credits for qualifying investments in dairy operations; modifying the definition of earned income of lesser earning spouse for marriage penalty credit purposes; providing an income tax credit for immigrants seeking citizenship; modifying apportionment of net income provisions; exempting materials, supplies and equipment used in the capital improvements of resorts from the sales tax; requiring the commissioner of revenue to interpret the definition of net income in conformance with the internal revenue service
(ra)