SCS/SB 130 - This act removes income and employee-related restrictions on which parties may recover fees and expenses in income tax and sales/use tax appeals. This act also removes a $10,000 cap on the amount of reasonable litigation expenses that can be awarded in these types of appeals. This act also allows a taxpayer to recover reasonable fees and expenses if the taxpayer receives a favorable judgment against the Department of Revenue on a matter related to income or sales and use taxes. Payment for these fees shall come from appropriations made to the Department of Revenue and not the State Legal Expense Fund. This act is substantially similar to SCS/SB 798 (2016). JOSHUA NORBERG