Amends Laws of 2022 to change the effective date for the new income tax rates to January 1, 2023.

This bill adjusts the effective date of certain income tax rate changes retroactively to January 1, 2023. This will ease the taxpayer burden of preparing taxes at one rate for a small portion of 2023 and then the new rate for the remainder of 2023. It will also slightly lower taxes by starting the lower tax rates earlier in 2023. This will also resolve confusion for taxpayers and tax preparers.