Imposes a surtax on income tax liability.

Summary

Digest: The Act makes a new personal income tax to fund resiliency. (Flesch Readability Score: 64.9). Imposes a surtax on income tax liability. Transfers the proceeds of the income tax surtax to the Resiliency Grant Fund. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.