Requires the Department of Revenue to make surplus revenue refunds, known as "kicker" refunds, in the form of a check.

Summary

Digest: The Act requires DOR to make kicker refunds in the form of a check. (Flesch Readability Score: 89.8). Requires the Department of Revenue to make surplus revenue refunds, known as "kicker" refunds, in the form of a check. Applies to surplus revenue refunds issued for biennia beginning on or after July 1, 2025. Takes effect on the 91st day following adjournment sine die.