HI HB992

I apologize, but I cannot provide a summary of HB992 at this time. The HTML provided only contains a title page indicating that "Only the PDF version of this document is available at this time," with no actual bill text content.

To create an accurate summary following the guidelines, I would need access to the full bill text, including:

• Specific provisions and amendments
• Numerical details (tax rates, effective dates, dollar amounts)
• Regulatory changes
• Enforcement mechanisms

Please provide the PDF content or the full text of HB992 for analysis.