Requires the Joint Interim Standing Committee on Revenue to conduct a study concerning certain changes to provisions governing taxation.

AN ACT relating to taxation; requiring the Joint Interim Standing Committee on Revenue to conduct a study during the 2025-2026 interim on the advisability and feasibility of treating certain business entities as a single entity for the purposes of the commerce tax and imposing a tax on the sale or transfer of a controlling interest in an entity which possesses an interest in real property in this State; and providing other matters properly relating thereto.