Relating to revenue estimates; prescribing an effective date.

The Act adds detail for methods of making estimates of how much tax money comes into the General Fund. (Flesch Readability Score: 61.6). Prescribes methodology for the preparation of revenue estimates used in the budgeting process and as applicable to the surplus revenue refund process. Applies to estimates prepared on or after January 1, 2027. Requires the Department of Revenue to estimate the difference in surplus revenue calculations using stated methodologies, and transfer an amount equal to the difference for use for various purposes. Establishes the One-Time Emergencies and Finance Fund. Takes effect on the 91st day following adjournment sine die.