Generally revises laws related to individual income tax apportionment

This bill (LC 1003) proposed revisions to state laws governing how individual income tax is apportioned across jurisdictions. It did not advance beyond the drafting stage, as its draft was placed on hold and later died in process (2025-05-23). No specific provisions or policy changes were enacted, as the bill never reached committee consideration or a vote. The bill would have affected taxpayers and tax authorities by altering the method for calculating taxable income based on residency or source, but no concrete changes were implemented.