Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.
Authorizes the county of Wayne to impose a hotel or motel room or seasonal rental occupancy tax; provides for the repeal of such provisions upon the expiration thereof.
Raises the tax rate on corporate income; increases the state conformity to federal taxation of corporate profit shifting; imposes an additional tax on individual business income in response to federal tax benefits for pass-through business income.
Relates to medically fragile young adults and pediatric specialized nursing facilities; allows for such young adults to remain in such facilities from age twenty-one until age thirty-six.
Enacts the "New York wildlife crossing act"; directs the department of transportation and the New York state thruway authority to identify sites along all highways, thruways and parkways in the state where wildlife crossings are most needed to increase public safety and improve habitat connectivity and create a priority list of wildlife opportunity areas where federal grant monies may be available to implement the top five projects identified.
Establishes an intensive addiction recovery and mental health integrated services pilot program to support two three-year demonstration programs that provide intensive addiction and mental health integrated services to individuals with significant addiction and mental health issues who have had multiple and frequent treatment episodes.
Grants a sales and compensating use tax exemption for the sale of items designed to ensure the safe handling and storage of firearms including safe storage depositories, firearm safety locks and trigger locks.