SB 1138 - This act establishes the "It's Your Money Act". For the 2021 tax year, this act allows a taxpayer to receive a tax credit in the amount of $500. The Department of Revenue shall automatically apply the tax credit authorized by this act to a taxpayer's tax liability, and a taxpayer shall not be required to apply for such tax credit or to amend a return to claim such tax credit. Tax credits authorized by this act shall be refundable, and such refunds shall be remitted to a taxpayer no later than June 1, 2022. The provisions of this act shall expire on December 31, 2022. This act contains an emergency clause. JOSH NORBERG