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AN ACT CONCERNING THE ACCRUAL OF INTEREST ON CERTAIN TAX UNDERPAYMENTS AND THE BUSINESS OPERATING LOSS CARRY-OVER PERIOD. To (1) provide that an aggrieved taxpayer may, under certain circumstances, file a written request that the Commissioner of Revenue Services issue an order, decision, determination or disallowance, (2) require that interest not accrue on tax underpayments resulting from certain amended returns related to the employee retention credit program, and (3) allow business operating losses incurred in income years commencing on or after January 1, 2025, to be deductible over thirty income years.