This bill requires business equipment tax reimbursement, BETR, for property owned by a lessor to be distributed to a lessee if the lessee has reimbursed the lessor for those taxes. The bill also eliminates BETR reimbursement with respect to facilities that have permanently ceased operations and have not publicly advertised that the facility is for sale or lease and requires the Bureau of Revenue Services within the Department of Administrative and Financial Services to develop and distribute information describing the availability of the BETR program.