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 bill emphasizes the need for the training program to be regularly updated to reflect current tax laws, ensuring that small and micro-businesses receive accurate and relevant information. The initiative aims to enhance tax compliance and understanding among smaller enterprises, which may lack the resources to navigate the complexities of tax obligations effectively. The act is set to take effect immediately upon passage.