Provides a tax credit, in computing business and occupation taxes, of ten thousand dollars per product line per taxable year for a person who voluntarily labels a line of products: (1) For food offered for retail sale in the state if it is or may have been produced through bioengineering or genetically engineered;

(2) For food offered for retail sale in the state that has not been bioengineered or genetically engineered; and

(3) For an agricultural product or food offered for retail sale in the state if it is or may have been produced outside of the United States.