Relates to creating a separate tax on inheritance income, creating a separate tax on gift income, the computation of the estate tax, and creating a gift tax.
Extends the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax from November 30, 2023 to November 30, 2025.
Enacts the "schools impacted by gross highways (SIGH) act"; prohibits the commissioner of education from approving the plans for the erection of any new schoolhouse within five hundred feet of a controlled-access highway unless the commissioner of education determines that space limitations are so severe that there is no other site to erect such new schoolhouse.
Enacts the birds and bees protection act; prohibits the sale of certain pesticides or use of seeds coated with such pesticides; requires the department of environmental conservation to review the latest scientific information concerning certain pesticide active ingredients.
Designates the bridge over the Battenkill River on state route three hundred seventy-two between Barber Avenue and Mill Street in the village of Greenwich, county of Washington, as the "Deputy Chief Brian Buell Memorial Bridge".
Directs counties and the city of New York to contact a veterans' organization to provide for the disposition of the unclaimed remains of a deceased veteran when such veteran has no next of kin or other person designated to provide for the disposition of his or her remains; provides process.
Clarifies the definition of veteran to include career members of the armed forces for purposes of the veterans alternative tax exemption by considering individuals who meet certain conditions to have been discharged or released from active military service of the United States despite the fact that no discharge may have been issued.