Digest: Updates the tie date to the federal Internal Revenue Code and other federal tax laws. Becomes law 91 days from sine die. (Flesch Readability Score: 64.9). Updates the connection date to the federal Internal Revenue Code and other provisions of federal tax law. Temporarily disconnects from the automatic, rolling connection to updates to the federal law definition of "taxable income." Applies to tax years beginning on or after January 1, 2025, and before January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Statutes affected:
A-Engrossed: 316.013, 317.018