Legislative Session number- 81

Bill Name: SF0382

E Relating to taxation ARTICLE 1 - INCOME AND FRANCHISE TAXES Requiring the
commissioner of revenue to construct and make available to taxpayers tables
showing the amount of working family credit at various income levels,
authorizing graduation of the transition between income brackets in the tables;
modifying the charitable contributions deduction from the corporate alternative
minimum tax (AMT) and clarifying a certain income apportionment provision;
making a technical correction to the unitary business principle relating to farm
incomeARTICLE 2 - PROPERTY TAXESExpanding the jurisdiction of the small claims
division of the tax court to certain taxpayers appealing denials of current year
applications for homestead classification; eliminating a certain provision
requiring the housing finance agency (HFA) to adopt procedures and deadlines for
application for certification of housing qualifying for the reduced property tax
rate; authorizing housing and redevelopment authorities (HRA) to exempt certain
low rent public housing from real and personal property taxes, requiring
authority in lieu payments; repealing a certain requirement for the commissioner
of revenue to provide county assessors with agricultural land valuation
schedules ARTICLE 3 - SPECIAL TAXES Clarifying the definition of wholesale price
and the time limit for claiming bad debt refunds for cigarettes and tobacco
products tax purposes; expanding exemptions from the tax on mixed municipal
solid waste to daily cover for landfills approved in writing by the pollution
control agency (PCA)ARTICLE 4 - MISCELLANEOUSClarifying the time limit for
claiming refunds for tax overpayments relating to orders determining appeals of
administrative determinations; clarifying the application of the requirement to
combine certain civil penalties; providing for the application of a certain
refund claims provision to capital equipment sales tax refund claims (ra, ja)