HB 1873 amends provisions related to reimbursements and discounts for the collection and payment of sales and use taxes. It allows taxpayers to deduct 2.5% of taxes collected from credit card sales, while maintaining the current deduction of 0.5% for other taxes. Taxpayers may contribute their reimbursements to education grants. The bill also adjusts the prepayment discount rules, specifying additional conditions for eligibility, including a prohibition on deductions for prepayment of taxes from credit card sales. These changes apply to tax reports and prepayments made on or after October 1, 2025.