Relates to exempting the sale of motor vehicles which will be modified for operation by, or for the transportation of, a person with a disability from state sales and compensating use taxes.
Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; dual photoelectric/ionization detectors; and photoelectric/carbon monoxide detectors.
Creates a homeownership rehabilitation credit; allows a taxpayer to be credited for fifteen percent of the qualified rehabilitation expenses made by such taxpayer with respect to a qualified residence against the tax imposed; defines qualified residence and qualified rehabilitation expenses.
Requires the commissioner of the office of addiction services and supports to require mental health evaluations for participants in substance use disorder treatment programs and to promulgate rules and regulations to effectuate such requirement.
Extends certain provisions relating to a partial tax abatement for residential real property held in the cooperative or condominium form of ownership in a city having a population of one million or more.
Provides that a caregiver shall be eligible for assistance for child care under the child care block grant regardless of the hours the parent actually works.
Establishes an agrivoltaics research program to develop innovative science-based solutions to facilitate the co-location of crops and photovoltaics while promoting the biodiversity of endemic flora and fauna.