SB 748 - Under current law, a non-resident income taxpayer must add any amount of property taxes paid to another state back into adjusted gross income. This act would only require non-resident taxpayers to add-back property taxes paid to adjusted gross income, if the property is located in another state, political subdivision of a state or the District of Columbia, which does not allow a similar subtraction from income for property taxes paid to this state. This act contains an emergency clause. JASON ZAMKUS