Repeals the general excise tax exemption for amounts received by independent sugar cane farmers. Repeals the general excise tax exemption for amounts received by a contractor of the Patient-Centered Community Care Program that is established by the United States Department of Veterans Affairs pursuant to title 38 United States Code section 8153. Effective 1/1/2026. (SD1)

Statutes affected:
SB1468: 237-24, 421H-4
SB1468 SD1: 23-73, 237-24, 421H-4
Latest: 237-24, 421H-4