Revenue and taxation; income tax credit; aerospace industry; effective date.

Extended the tax credit eligibility period from ending before January 1, 2026 to ending before January 1, 2032 for both employer tuition reimbursement credits and employee compensation credits.

Changed effective date from November 1, 2025 to be determined by the final passage date (blank date line in engrossed version).

Changed Section 2357.302 to allow tuition reimbursement credits for the first through fourth years of employment (unchanged from original) but removed the requirement that employees must be awarded a degree within one year of employment.

Extended Section 2357.304 employee credit period from five years to a lifetime maximum of five years, allowing nonconsecutive tax year claims.

Modified Section 2357.303 compensation credit amounts: increased credit to 10% for first five years if employee graduated from in-state institution, and 5% for first five years if employee graduated from out-of-state institution.

Added co-sponsor 'Gise' to the House sponsors list, changing from single sponsor to multiple House sponsors.