John Janigian

allowing net operating losses to be carried forward in perpetuity following a loss year.

relative to business profits tax expense deductions.

increasing the research and development tax credit cap and relative to state park fees for state residents.

relative to credits for assessments paid by insurers and relative to the application of criminal gambling statutes.

relative to registration and road access for low-capacity and low-weight battery-operated vehicles.

relative to the elimination of certain special funds.

creating a child care tax credit for qualifying businesses.

enabling towns, village districts, or school districts to adopt or rescind a local fiscal accountability committee for towns and schools.

relative to public charter schools and governmental land use exemptions.

relative to the requirements to be issued a certificate as a certified public accountant.

limiting the game dates available to charities at gaming facilities.

relative to the hiring of an owner's project manager (OPM) for construction or renovation projects which utilize school building aid.

affirming revenue estimates for fiscal years 2025, 2026, and 2027.

relative to the religious use of land property tax exemption.

relative to owner's project managers for projects funded by school building aid and relative to reporting requirements for persons or entities financing lawsuits.

removing references to repealed funds and relative to state park and robotics education funds.

relative to the application of utility property taxes and statewide education property taxes to electric generating facilities.

relative to the property tax exemption for religious organizations.

relative to the property tax exemption for religious organizations.

allowing tax-exempt entities to keep their tax-exempt status while renting facilities or property to entities that share their mission.