Authorizes the county of Nassau assessor to accept an application for a real property tax exemption from New York Jesus Baptist Church with respect to the 2022-2023 assessment roll for all of the 2022-2023 school taxes and all of the 2023 general taxes.
Relates to the tax on gaming revenues in region five of zone two and to the tax rates on certain facilities within the Tioga county portion of such region; adds additional vendor fees for a certain track located within Oneida county; extends the effectiveness of such additional vendor fees.
Enacts the "New York Business Emergency Relief Act of 2023"; directs the governor to use unallocated settlement funds reserved in the economic uncertainties, and any further settlement money received by the state or state surplus funds to pay the debt to the federal unemployment insurance trust fund.
Excludes from federal adjusted gross income the amount of any service award paid to a volunteer firefighter or volunteer ambulance worker, thereby exempting such payments from state income tax in like manner as a pension.
Establishes a personal income tax deduction for the interest paid on student loans by individual taxpayers having a federal adjusted income of between $65,000 and $125,000, and married taxpayers filing jointly having a federal adjusted income of between $130,000 and $250,000.
Establishes a tax credit for full-time nurses and a tax credit for teaching nurses; provides that the amount of such credit shall be five hundred dollars.
Prohibits medical debt from being collected by a consumer reporting agency or included in a consumer report and prohibits medical service providers from reporting medical debt directly or indirectly to a consumer reporting agency.