SS/SCS/SB 133 - Current law authorizes a taxpayer to claim a $1,200 exemption for each dependent for whom such taxpayer is entitled to a dependency exemption for federal tax purposes, provided such federal exemption is not equal to $0. This act authorizes a taxpayer to claim a $2,400 exemption during the tax year in which a taxpayer gives birth to a child for which the taxpayer is entitled to a dependency exemption for federal tax purposes, regardless of whether the federal exemption is equal to $0. This act is substantially similar to HB 457 (2023) and SB 12 (2022 First Extraordinary Session). JOSH NORBERG HA #1 - THIS AMENDMENT CHANGES THE TITLE TO "RELATING TO TAXATION" HA #2 - THIS AMENDMENT ADDS A PROVISION MODIFYING THE METHOD OF ASSESSMENT OF MOTOR VEHICLES; ADDS A PROVISION AUTHORIZING COUNTIES TO PROVIDE A PROPERTY TAX EXEMPTION FOR CERTAIN SENIORS; ADDS PROVISIONS ESTABLISHING TAX CREDITS FOR THE PROVISION OF CHILD CARE; ADDS A PROVISION EXEMPTING SALES OF PERSONAL PROPERTY AT AUCTION FROM SALES AND USE TAX; AND ADDS PROVISIONS AUTHORIZING SPORTS WAGERING