HB 760: RELATING TO TAXATION.

Amends the environmental response, energy, and food security tax to address carbon emissions.  Incrementally increases the tax rate over time.  Establishes a refundable tax credit to mitigate the effect of a carbon emissions tax on lower-income taxpayers.  Establishes and appropriates moneys into the carbon emissions tax and dividend special fund.  Reenacts the agricultural development and food security special fund.  Requires reports to the Legislature.