Directs the commissioner of taxation and finance to grant an automatic extension until May 15, 2023 for counties affected by a severe winter storm in December 2022; authorizes such extension for individuals and households who reside or have a business in the counties of Erie, Genesee, Niagara, St. Lawrence, and Suffolk counties.
Permits Gold Star families to use any of the public campsites, parks and other public places of recreation in this state free of charge; defines "veteran".
Ensures that the state implements federal conflict of interest requirements in a manner that ensures limited disruption of services to persons enrolled in certain Medicaid traumatic brain injury and nursing home transition and diversion waiver programs.
Authorizes the commissioner of parks, recreation and historic preservation to designate a snowmobile trail within the right-of-way of state route 219 in the town of Concord, Erie county.
Establishes the power plant tax assessment challenge reserve fund to prevent increases in the Northport-East Northport union free school district's real property tax levy and/or tax rate resulting from decreases in revenue or taxes or a significant shift in tax liability due to a tax certiorari settlement or judgment; defines terms; makes related provisions.
Provides that the thruway authority shall issue permits for ambulances and fire vehicles exempting such vehicles from paying tolls on the thruway when engaged in an emergency operation.
Establishes a personal income tax deduction for the interest paid on student loans by individual taxpayers having a federal adjusted income of between $65,000 and $125,000, and married taxpayers filing jointly having a federal adjusted income of between $130,000 and $250,000.
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.