Extends the authorization of the county of Wyoming to impose a county recording tax on obligations secured by a mortgage on real property from December 1, 2024 to December 1, 2027.
Allows for reimbursement of transportation costs for emergency care without prior authorization by the social services official including emergency medical transportation by an ambulance service certified under article 30 of the public health law; authorizes the commissioner of health to establish a reimbursement methodology to ensure providers are reimbursed.
Exempts athletic club membership dues from a sales tax where such dues are spent on the improvement, maintenance or operation of the athletic club's activities occurring solely on the premises of a municipal parkland.
Increases the applicable percentage of the child tax credit allowed in the empire state child tax credit from thirty-three percent to forty-five percent; prescribes how such payment or refund should be made based on amount.
Establishes a child care program capital improvement tax credit program for child care programs to provide financial assistance to New York's child care providers to facilitate the enhancement, expansion, and improvement of access to quality child care.
Establishes a tax deduction for distributions from a family tuition account established under the New York state college choice tuition savings program used to pay student loans.
Defines the term "tennis facilities" to mean places that provide programming and services related to tennis and other sports which require the use of racquets or paddles to strike balls or objects in relation to authorization for the town of Greenburgh to lease certain park lands for tennis uses.
Requires electronic benefit transfer systems to allow for benefit recipients to cancel or lock a credit or debit card when fraud has been suspected or reported; directs that any interactive voice response system associated with an electronic benefit transfer system which benefit recipients may call for support or assistance shall include an option for benefit recipients to report fraud and cancel, lock or unlock their electronic benefit transfer credit or debit card.
Permits the town of Kent, Putnam county, to lease sports field fences for advertisements with the revenues to be used solely for the care of Guglielmo Field.
Requires contractors and subcontractors working on covered projects submit their payrolls or transcripts to the fiscal officer; directs the department to create a database for such records that are publicly available for inspection.
Directs the remainder of the balance of certain funds paid to the recording officer of the county of Essex, to be used towards expenditures for county and public safety facility projects; extends certain provisions relating thereto to December 1, 2027.