Allows a modification for all taxable pension and/or annuity income includible in federal adjusted gross income for tax years beginning on or after January 1, 2026.
Authorizes a tax credit for seventy percent of the qualified diaper changing station restroom expenses paid or incurred by a taxpayer.
Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.
Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.
Establishes the school supplies education credit to allow a resident taxpayer who is a parent, guardian or other person, lawfully having the care, custody or control of a person who has not yet attained the age of nineteen years, and such person is enrolled in elementary or secondary education in any public school, nonpublic or charter school, board of cooperative educational services, or that receives home instruction, to have a credit equal to the cost of learning materials and school supplies purchased for education purposes during the taxable year, provided that such credit shall not exceed five hundred dollars per student and shall not exceed the total one thousand five hundred dollars per family.
Increases the net taxable estate exemption to four million dollars ($4,000,000) for deaths that occur on or after January 1, 2026.
Increases the net taxable estate exemption to four million dollars ($4,000,000) for deaths that occur on or after January 1, 2026.
Increases the net taxable estate exemption to four million dollars ($4,000,000) for deaths that occur on or after January 1, 2026.
Allows a modification to federal adjusted gross income for all social security income for tax years beginning on or after January 1, 2026.
Directs the commissioner of taxation and finance to help entities to elect to participate in the federal tax credit for elementary and secondary scholarships known as the Educational Choice for Children Act of 2025.