SERRENTINO ed altri: Disposizioni in materia di imposta locale sui redditi agrari e di impresa

This legislative act proposes changes to the local tax regulations governing income earned from agricultural activities and business enterprises in Italy. It aims to adjust how these specific types of income are taxed at the local level to ensure fairer or more efficient revenue collection. The primary groups affected are farmers, agricultural business owners, and small to medium-sized enterprises operating within the relevant Italian jurisdictions.