Tax preferences; codifies certain provisions in effect pursuant to the appropriation act.

Codification of tax preferences in effect pursuant to the appropriation act. Codifies certain tax and fee provisions that are in effect under current law pursuant to provisions of the appropriation act. The provisions are (i) an annual vehicle registration fee increase of $2 that is used for emergency medical services, (ii) a clarification of the amount of sales tax revenue pledged to public facility projects, (iii) a sales and use tax exemption for tangible personal property purchased by a federally funded research and development center, (iv) an additional $20 recordation fee that is used for conservation purposes, and (v) a clarification that aviation fuel is not subject to the regional gas tax.