The Senate recorded the introduction of House bill 10 o 1, described in the chamber as a tax-change bill that would require certain taxpayers to add back an amount equal to their federal deduction for qualified business income allowed under section 199A of the Internal Revenue Code of 1986 when determining state taxable income. The bill was introduced by Representative Serota and by Senators Henderson and Cutter.

The measure was announced during the introduction-of-bills portion of the session; the transcript does not record debate, amendments, or a floor vote on the bill. The clerk also reported receipt of the bill from the House and transmission from the reviser of statutes "without comment."

An announcement later in the session scheduled an appropriations committee meeting to hear House bill 10 o 1 after the recess, indicating legislators expected committee-level consideration.

Details about the bill’s fiscal impact, effective dates, specific taxpayer classes covered, or committee referrals were not specified in the floor record. Additional information, including the bill text, fiscal notes, and committee assignment, would be needed to assess budgetary and distributional effects.

Votes or further floor action on the bill were not recorded in the transcript.