Providing an exemption from the sales and use tax for materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft; and requiring the Comptroller to report to the General Assembly, on or before December 31 each year, the amount of sales and use tax revenue lost from the specified exemption and any change to the number of aviation technicians employed in the State as a result of the specified exemption.