Relates to excise tax on telecommunication services (Part A); relates to temporary municipal assistance sales and compensating use taxes for cities of one million or more on telecommunication services (Part B).
Eliminates from the class A misdemeanor of theft of services, the avoidance of payment for railroad, subway, bus or other public transportation services; allows for community service in lieu of a civil penalty for certain offenders of theft of transit services.
Enacts the "gas tax holiday act"; provides that from the first of the month after the effective date of the section until December 31, 2027 the taxes imposed on retail sales of fuel gas, motor fuel and diesel motor fuel shall be exempt from certain taxes.
Relates to the imposition of sales and compensating use taxes with respect to certain aircraft; repeals provisions relating to the exemption from sales and compensating use taxes of general aviation aircraft, and machinery or equipment to be installed on such aircraft.
Payment rates established for certain substance use disorder treatment services, and vendor eligibility recodified for payments from the behavioral health fund.