Relates to the homeowner tax rebate credit

S 3305 extends the homeowner tax rebate credit to apply for tax year 2025 and all subsequent years. It directly affects eligible homeowners who meet current eligibility criteria under the tax law. The bill amends a specific section of the tax code to update the credit's effective period, ensuring it remains available without requiring annual legislative action. This is a straightforward extension of an existing program, not a new policy change.