HB1254

The amendment BROADENS the bill by adding a new section that modifies the definition of "soil amendment" to include two new categories—"manipulated manure" and "microbe"—expanding what products qualify for the sales tax exemption beyond the original scope. This shifts the bill from simply exempting existing soil amendments to also clarifying and expanding the legal definition of which products count as soil amendments eligible for exemption.

The amendment NARROWS the bill by removing the section that would have modified the definition of "soil amendment" in state law, leaving only the sales tax exemption itself without the accompanying definitional changes. This strips away what appears to have been an attempt to expand the regulatory scope of soil amendment rules.

This change converts the bill from its engrossed (House-passed) version to its enrolled (final) version by removing the legislative markup indicators and bill introduction language, then adding the formal enrollment certification pages and signature blocks required for executive action. The substantive tax exemption for soil amendments remains unchanged—this is purely a formatting and certification step in the legislative process.