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.
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.
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.
Creates a banking development district working group to assess the banking development district program and provide an annual report to the governor and legislature on the strengths and weaknesses of such program; defines unbanked and underbanked.
Authorizes the commissioner of parks, recreation and historic preservation to issue rules, regulations and programs necessary to allow the presence and behavior of dogs conducive to the characteristics of each state park; requires the installation of dog waste stations; requires dogs to be under the direct supervision and control at all times by the owner or custodian of such dogs; makes related provisions.
Authorizes a lottery game for a community grant fund, which fund shall be dedicated to community groups organized pursuant to paragraph three or four of subdivision (c) of section five hundred one of the internal revenue code of nineteen hundred eighty-six, as amended, administering educational, recreational, cultural, senior, veterans or social services programs or providing volunteer ambulance services.