To end the Single Business Tax (SBT) after the year 2009, and let an SBT cut to go forward in 2003, notwithstanding passage of HB 5883, which lowers the Budget Stabilization Fund (BSF, or “rainy day fund”) balance to below the threshold that requires the cut to be postponed. The bill would also authorize two new single business tax (SBT) credits. The first would be for research, development, or manufacturing of alternative energy systems, vehicles, and marine propulsion systems, or for "renewable fuels" including biodiesel or biomass. The second would be a refundable payroll credit for a firm located in a proposed alternative energy renaissance zone.