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The act corrects technical defects and incorrect cross-references in certain statutes administered by the department of revenue as follows:Section 1 of the act amends the list of conditions a taxpayer must meet to claim a refundable income tax credit for certain businesses located in the state so that the list of conditions terminates correctly and conforms with standard drafting practices;Sections 2 and 4 correct outdated cross-references in the statute governing the collection of tax on gasoline and special fuels and the statute governing the road usage fee and bridge and tunnel impact fee;Section 3 clarifies the amount that can be claimed for a property tax or rent assistance grant and a heat or fuel expenses assistance grant based on the year the claim was made; andSection 5 removes the definitions for 'battery electric motor vehicle' and 'plug-in hybrid electric motor vehicle' from the statute that creates the high-performance transportation enterprise, as those defined terms do not otherwise appear in the statute.(Note: This summary applies to this bill as enacted.)