An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for a taxpayer's bill of rights and establishing the Office of Independent Taxpayer Advocate; further providing for sales and use tax definitions and exclusions and for personal income tax definitions, tax rate and classes of income; providing personal income credits for child care and for age and infirmity; further providing for personal income tax estimation; providing a personal income tax filing exemption; further providing for corporate net income tax apportionment and net loss; providing a corporate net income tax credit for child day care; further providing for capital stock franchise definitions, minimum tax and tax rates and millage transfer; further providing for utilities gross receipts tax exemptions; repealing utilities gross receipts tax on natural gas; reallocating State realty transfer tax revenues for school district reimbursement; providing for family caregiver and library development tax credits; extending the malt beverage tax credit; further providing for the rate of inheritance and estate tax; providing for tax simplification, for certain referenda, for school real property tax reductions and for property tax and rent rebate; and making repeals.