Provides that the department of health may conduct education and outreach programs promoting public awareness of the dangers of fatal and non-fatal drowning.
Requires the commissioner of taxation and finance to provide for the payment by the department of taxation and finance of tax refunds within 30 days of the receipt of a taxpayer's tax return, unless there is a discrepancy in such return, in which case the department shall provide written notice to the taxpayer of such discrepancy and a date when the discrepancy will be resolved; provides failure to comply with such refund and notice requirement shall make the department of taxation and finance liable for interest on the refund due at a rate of 6% per annum.
Extends the expiration of the provisions authorizing the county of Cattaraugus to impose an additional one percent sales and compensating use taxes until November 30, 2025.
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.
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.
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.
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.
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.