Relating to taxation

ARTICLE 1 - JOBS NOW TAX CREDIT

Establishing an income tax credit for employers hiring new full-time employees, prescribing credits allocation, providing tentative credits for construction trades employers, allowing for a pass through of credits and a tax refund, appropriating money to the commissioner of revenue

ARTICLE 2 - CORPORATE FRANCHISE TAX

Decreasing the corporate franchise tax due from foreign corporate income

ARTICLE 3 - SALES AND USE TAXES

Defining solicitor to include internet web solicitors in the state, establishing a retailer solicitor presumption regarding agreements between retailers and solicitors and including web (internet) sales, defining volume of sales applicability, allowing a rebuttal to solicitor presumption if federal nexus requirements are unmet
(rt)