Relating to early childhood education; establishing an allowance for early childhood learning preparedness and enrichment expenses, specifying certain duties of the commissioners of education and revenue; defining local early childhood board; reducing class sizes for kindergarten through grade 3 to meet the statutory state standard; creating a fourth individual income tax bracket and increasing the rate of taxes on income subject to certain reductions; adjusting the income limits for the education credit; specifying certain closing tax compliance gap requirements, requiring the governor to annually submit to the legislature recommendations to reduce income tax rates; appropriating money to the commissioner of revenue to pay the cost of participation in the fed-state tax processing program of the internal revenue service
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