Relating to taxation; modifying income and franchise tax structures; modifying filing requirements for corporations; expanding the definition of domestic corporation; defining tax haven; modifying certain corporation additions to federal taxable income and modifications decreasing federal taxable income; modifying the schedule of rates for individuals, estates, and trusts, the inflation adjustment of brackets, and the unitary business principle; repealing the definition of foreign operating corporation and the corporate alternative minimum tax after 1989 for foreign operating companies
(je)