Digest: The Act makes technical fixes to some tax statutes. (Flesch Readability Score: 75.5). [Digest: The Act makes a fix to the tax credit for semiconductor research. (Flesch Readability Score: 67.7).] Modifies the tax credit for research conducted by a semiconductor company. Omits an obsolete provision concerning the election of alternative incremental credit under related federal law. Aligns dates in tax credit provisions with underlying sunset dates for credits. Takes effect on the 91st day following adjournment sine die.

Statutes affected:
Introduced: 315.518
A-Engrossed: 315.518, 315.271