Exempts the East Dunkirk Volunteer Fire Company, Inc. from the requirement that the percentage of non-resident fire department members not exceed forty-five percent of the membership.
Establishes the work opportunity tax credit for businesses with fifty employees or less for hiring a long term unemployed person; provides a credit shall be allowed of up to $2,400; provides the total amount of credit provided statewide shall not exceed fifteen million dollars.
Establishes the police canine vest fund to be used for the purpose of purchasing, maintaining, repairing and replacing soft body ballistic armor vests and other protective equipment for state police and municipal department police canines utilized in the performance of police duties, as well as the purchasing and training of such police canines.
Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.
Establishes a first permanent payroll employee tax credit which allows a business to receive a tax credit for the three years following the employment of such business' first permanent payroll employee where such credit equals a portion of the amount it costs to employ such permanent payroll employee.
Allows taxpayers to contribute to the tuition assistance program fund on personal income tax forms; establishes the gifts to the tuition assistance program fund.
Adds certain properties located in a city of one million or more to the definition of a qualified historic home for the historic homeownership rehabilitation credit.
Establishes a tax credit for the installation of electrical outlets for charging electric cars in certain parking garages owned by condominium management associations or cooperative housing corporations.
Relates to requiring the commissioner of taxation and finance in conjunction with the health department and the office of temporary and disability assistance to conduct a study on the earned income tax credit and to propose changes thereto.