Tax increment districts, Major 21st Century Manufacturing Zone allowed to be located within a tax increment district without regard to size of district and further provides for use of ad valorem tax revenues collected within a district

The bill was updated from its introduced version to an engrossed version, incorporating substantive policy changes and technical corrections. The most significant change is the expansion of the definition for a 'Major 21st Century Manufacturing Zone' to include specific high-tech industries like cyber technology and biomedical sectors, alongside existing ones like automotive and aviation. Additionally, the bill now allows these zones to be established within tax increment districts regardless of the district's size, removing a previous 50% minimum requirement. The text also updates the legislative citation for the amending Act from 2026-104 to 2026-106.