Relates to providing for security hardware and software safety technology; defines technology equipment; relates to providing aid for computer software purchases; relates to providing building aid for security hardware and software safety technology.
Provides tax credits for upstate reinvestment zones, for qualified purchases of buildings and qualified rehabilitation expenditures of buildings in such zones; sets credit at 20%.
Establishes the New York state school safety and security act; establishes the office of school safety and security to perform assessments of educational facilities for safety and security and provide safety and security training; establishes the school safety and security advisory board to establish school safety and security best practices and resources; imposes a one percent tax on mobile sports wagering to fund such office.
Expands eligibility for the disabled homeowners' exemption to certain surviving spouses; provides that if a person is eligible for the exemption and predeceases his or her spouse, such surviving spouse shall be eligible for the exemption, provided, that all other requirements are satisfied.