Exempts entities registered with the department of health and senior services that distribute hypodermic needles or syringes from the crime of unlawful delivery of drug paraphernalia
Authorizes a tax on the endowments of qualifying institutions of higher education and a corresponding endowment tax revenue trigger to income tax rates
Directs fines from certain municipal ordinances to be distributed annually to the schools of the county in the same manner that proceeds of all penalties, forfeitures, and fines collected for the breach of the penal laws of the state are distributed