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Funding for certain state programs. Imposes graduated individual adjusted gross income tax rates. Increases the state earned income tax credit to 10% of the federal earned income tax credit. Establishes the CHOICE account to provide services under the community and home options to institutional care for the elderly and disabled program (CHOICE). Beginning July 1, 2006, provides that an eligible individual shall not have to wait more than 90 days for CHOICE services. Provides an annual grant to each school corporation that offers a full day kindergarten program. Repeals: (1) a provision specifying that the comprehensive program of home and community based long term care services is subject to funding available to the office of the secretary of family and social services; and (2) a provision under which the state earned income tax credit is to expire.