An act relating to increasing access to justice and to corporate taxes and fees

This bill aims to address court backlogs and improve access to justice in Vermont by increasing funding for legal services and adjusting corporate tax calculations. It establishes a surcharge on criminal fines and traffic penalties, directing portions of the revenue to victim compensation and domestic violence support funds. The legislation also modifies how corporate income is calculated for state tax purposes, specifically adjusting what counts as taxable income by adding back certain deductions and interest income. These changes are designed to provide more resources to legal aid organizations and victim services while ensuring corporations pay taxes based on a broader definition of their financial capacity.