Increases compensation schedule in case of disability; provides that compensation after July 1, 2026 shall not be less than one-fifth of the New York state average weekly wage unless the employee's weekly wage is equal to or less than one-fifth the weekly wage, then they shall receive the entire amount.
Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.
Reduces sales tax on vehicles manufactured in the United States by one percent; provides that the commissioner of taxation and finance shall obtain a listing of such vehicles from the commissioner of motor vehicles yearly.
Provides a tax credit for costs associated with the removal or permanent closure of a below-ground residential fuel oil storage tank used to provide heating fuel for single- to four-family residences.
Provides a tax credit for utility bill payments made in taxable years 2023 and 2024 based on the difference of the average monthly utility bill payment in the year in which the credit is claimed and the average monthly utility bill payment in the preceding three taxable years; establishes a moratorium on certain utility bill surcharges until April 1, 2024; provides for the repeal of such moratorium upon expiration thereof.
Establishes the New York state local emergency services account; provides reimbursement for expenses incurred related to procurement of any equipment including radio and communication items, apparatus, vehicles including snowmobiles, all terrain vehicles, and boats, goods or services related to the renovation of any buildings, and personal protective equipment.
Requires abandoned property escheat to the Indian nation or tribe that historically occupied the land or to the nearest nation or tribe; establishes such land shall be tribal land.