Statutory Revision Committee.
Current law in certain statutes administered by the department of revenue contains several technical defects and incorrect statutory cross-references. The bill corrects these technical defects and incorrect cross-references as follows:

Section 1
of the bill amends the list of conditions a taxpayer must meet to claim a refundable income tax credit for certain businesses located in the state so that the list of conditions terminates correctly and conforms with standard drafting practices;

Sections 2
and
4
correct outdated cross-references in the statute governing the collection of gas and special fuels tax and the statute governing the road usage fee and bridge and tunnel impact fee;

Section 3
clarifies the amount that can be claimed for a property tax or rent assistance grant and a heat or fuel expenses assistance grant based on the year the claim was made; and

Section 5
removes the definitions for "battery electric motor vehicle" and "plug-in hybrid electric motor vehicle" from the statute that creates the high-performance transportation enterprise, as those defined terms do not otherwise appear in the statute.
(Note: This summary applies to this bill as introduced.)