This bill mandates the Director of the Division of Taxation in the Department of the Treasury to create and maintain an online training program aimed at assisting small and micro-businesses with the process of filing and remitting State taxes. The program will cover various tax types, including the corporation business tax, gross income tax, and sales and use tax. Importantly, the training will be offered free of charge and will be accessible on the Division of Taxation's website.

The intent of this legislation is to provide essential tax education to small and micro-businesses, ensuring they have the necessary resources to comply with State tax obligations. The program will be regularly updated to reflect any changes in current law, thereby keeping the training relevant and useful for its intended audience. The bill is set to take effect immediately upon passage.