Relating to taxation; conforming to certain changes in the federal internal revenue code; extending of the income exclusion for health insurance to benefits for adult children up to age 26, the higher education tuition deduction, the educator classroom expense deduction, the enhanced deduction of charitable contributions of computers; increasing the maximum exclusion for employer-provided adoption assistance; extending the authority for individuals age 701/2 or older to transfer up to $100,000 from an IRA or Roth IRA directly to a qualified charity, the increase in the federal adjusted gross income limit on the amount of qualified conservation easements that may be claimed as a charitable deduction and various provisions related to depreciation and expensing; providing an option for certain employers to prepare and distribute corrected W-2 forms; repealing the requirement for the commissioner of revenue to delay corporate refunds
(ra)