/ SECTION ___. For tax year 2013, if the updated reference to the Internal Revenue Code contained in SECTION 1 of this Act result in an increased tax liability for a taxpayer compared to if reference to the Internal Revenue Code remained through December 31, 2011, then the taxpayer may claim a refundable credit equal to the amount of the increased tax liability, in the manner that the Department of Revenue shall prescribe. The credit may be claimed in tax year 2013 or 2014. /
Renumber sections to conform.
Amend title to conform.