An Act amending the act of March 4, 1971 (P. L. 6, No. 2), known as the Tax Reform Code of 1971, further defining "processing" to include honey and certain vegetable processes; further providing for the application of sales and use tax to charges for telephone calls, video programming services, certain commercial printers and certain coupon redemption processes; further providing for licenses, enforcement and review; further defining "compensation" to exclude certain payments to foster parents from personal income taxation and for certain reports; further providing for the carryforward of losses and for the rate of corporate net income tax; increasing the capital stock value exemption; further providing for the taxation of annuity considerations; further providing for the imposition of gross receipts tax on railroads; increasing the total amount of credits under the Neighborhood Assistance Tax Credit provisions; extending the time period for credits under the Malt Beverage Tax; further providing for the inheritance taxation of spouses and for spousal transfer; clarifying the status of certain commercial printers; providing for a limited tax amnesty program; and making repeals.