Provides that, in a prosecution for theft in the first or second degree, the prosecution may file a special allegation of disproportionate impact when sufficient admissible evidence exists, which, when considered with the most plausible, reasonably foreseeable defense that could be raised under the evidence, would justify a finding by a reasonable and objective fact-finder that the damage to the victim greatly exceeds the value of the stolen property.

Provides that an additional twelve months and one day shall be added to the standard sentence range for theft in the first or second degree if there has been a special verdict or finding that the damage to the victim greatly exceeds the value of the stolen property under this act.