Disregards any amount included in an individual taxpayer's federal adjusted gross income as a result of the federal child tax credit for purposes of calculating an individual taxpayer's federal income tax deduction.
Establishes authority for early childcare savings accounts to provide tax benefits for savings for qualified childcare services; provides for the functions and powers of the comptroller; provides for the program requirements and limitations.
Designates the Tuckahoe Road overpass above the Sprain Brook Parkway in the city of Yonkers, county of Westchester as the "Detective Sergeant Frank Gualdino Memorial Bridge".
Requires a report on individuals who are the primary caregiver for an older adult, including the number of individuals who are primary caregivers for an older adult, the average age of a primary caregiver, the cost to an individual to provide care to an older adult, and the economic value and savings to the state of such individual's services.
Requires the office of Parks, Recreation and Historic Preservation to establish standards for the closing of segments of trails on the Empire state trail, and provide notice of such closings to the public.
Requires the office of parks, recreation and historic preservation to establish design standards for greenway trails and to manage applications for greenway trails.
Requires a premises license issued by the department of taxation and finance for businesses retailing certain smoking products and paraphernalia; directs the department to issue regulations.
Allows the town of Clarkstown, in the county of Rockland to levy a five percent hotel or motel tax upon persons occupying hotel or motel rooms in such town.
Establishes a campaign to promote public awareness of the importance of good oral health, including but not limited to, the impact of oral disease, causes of oral disease and its prevention, oral health across the lifespan, the total body connection, the value of early detection and the availability of oral health services in the community.
Provides for adult changing tables to be placed within an enclosed restroom facility or other similar private facility that is for use by persons with disabilities who need help with diapering at commercial places of public amusement and state-owned buildings open to the public.