Authorizes the empire state development corporation to rescind any approved general project plan for non-compliance with any agreements made as part of such general project plan, including, but not limited to, community benefits agreements.

Directs the empire state development corporation to issue reports on all active land use projects that used the process of eminent domain quarterly until five years after the project is fully completed and shall be made available on the public website of the corporation.

Requires the empire state development corporation to establish an office of accountability and compliance, the sole mission of which is to monitor projects for compliance to terms of general project plans and other related agreements.

Extends provisions of law relating to requiring certain agencies to submit regulatory agendas for publication in the state register from December 31, 2024 until December 31, 2028.

Creates the federal contract workers assistance program to permit the state to provide loans to certain small businesses affected by the federal government shutdown.

Limits the use of fossil fuels in the research or production of energy for purposes of the excelsior jobs program; prohibits businesses engaged in the production, transmission, distribution, transportation or storage of fossil fuels from participation in the START-UP NY program; eliminates property that directly produces, transmits, distributes, transports or stores fossil fuels from qualifying tangible property for purposes of the investment tax credit and the Brownfield redevelopment tax credit; relates to tax on sales of motor fuel and petroleum products and makes conforming changes; relates to the definition of qualified rehabilitation expenditures for purposes of the tax credit for rehabilitation of historic properties; relates to the definition of a qualified emerging technology company; relates to the definition of manufacturer for purposes of the calculation of special tax benefits for qualified New York manufacturers; repeals provisions relating to manufacturing gallonage for purposes of the imposition of certain taxes; repeals provisions relating to reimbursement; repeals provisions relating to a utility credit or reimbursement; repeals provisions relating to an aviation fuel business which services four or more cities; repeals provisions relating to services rendered with respect to certain property; repeals provisions relating to fuel sold to an airline for use in its airplanes.

Enacts the wine industry and liquor store revitalization act; authorizes grocery and drug stores to sell wine on their premises for consumption off the premises.

Provides a liquor license exemption for the Mitzpah Towers property located in the city of Syracuse in the county of Onondaga.

Increases the capacity needed to be considered a bottle club from twenty persons to one hundred persons.

Provides a liquor license exemption for the Mitzpah Towers property located in the city of Syracuse in the county of Onondaga.

Authorizes local municipalities to establish or expand tourism improvement districts and provide services thereto.

Permits the transport or delivery of wine pursuant to a farm winery license in a vehicle owned by an employee of the licensee.

Establishes the New York first--shop local program to provide immediate assistance to small businesses impacted by the COVID-19 outbreak; defines terms; provides that such program shall identify eligible applicants and projects that promote local products and services by providing marketing and business assistance services; makes related provisions.

Increases the excelsior research and development tax credit maximum from six to twenty percent.

Credits any on-premises licensees or any manufacturing licensee with on-premises retail privileges for each day they were unable to operate due to COVID-19; provides that such credits shall be used for such licensee's license renewal; provides for the repeal of such provisions upon expiration thereof.