Statutory Revision Committee. Current law in certain statutes administered by the department of revenue contains several technical defects and incorrect statutory cross-references. The bill corrects these technical defects and incorrect cross-references as follows: Section 1 of the bill 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the list of conditions terminates correctly and conforms with standard drafting practices; Sections 2 and 4 correct outdated cross-references in the statute governing the collection of gas and special fuels tax and the statute governing the road usage fee and bridge and tunnel impact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; and Section 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 the reengrossed version of this bill as introduced in the second house.)