Enacts the "Tax-free debt forgiveness act"; excludes certain student loan forgiveness amounts authorized under 20 U.S.C. Sections 1098aa, 1098bb, 1098cc, 1098dd or 1098ee from state income tax.
Requires the return of all or a part of the financial assistance provided for a project where the project has material shortfalls or material violations; prevents the use of funds, financial incentives, subsidies or tax exemptions for projects already in development.
Requires utility companies maintain a toll free number for consumers to call to report service outages which shall be made available 24 hours a day, 7 days a week.
Increases the tax imposed on the sale of certain tobacco products from 75% to 129% and increases the tax imposed on the retail sale of vapor products from 20% to 48%; makes conforming changes.
Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit.
Authorizes the New York state thruway authority to issue annual short distance commuter permits which shall provide for travel at no charge between interchanges in permit areas.
Relates to the certification of certain property complying with the residential-commercial urban exemption program and the revocation of benefits of such program in certain circumstances.
Enacts protections for private education loan borrowers and cosigners; requires certain notifications from creditors and debt collectors; prohibits acceleration; enacts provisions for cosigner release.