Authorizes municipalities to adopt a local law, ordinance or resolution providing for a sales tax exemption for clothing and footwear after March 1, 2023 and no later than August 1, 2023; provides for the repeal of such provisions on January 1, 2024.
Directs the commissioner of the division of criminal justice services to study the effectiveness and accuracy of devices used to estimate blood alcohol content by law enforcement agencies.
Relates to the disposition of certain revenue with respect to debt incurred in the redevelopment project at Belmont Park racetrack; authorizes the New York Racing Association, Inc. to enter into a repayment agreement with the state of New York for payment of bonds issued by the state for the renovation of Belmont Park.
Relates to the licensure of athletic trainers; adds athletic trainers to the list of persons and officials required to report cases of suspected child abuse or maltreatment.
Creates a tax credit for the adoption of household pets from animal shelters or humane societies; up to $100 per animal with a maximum of three household pets.
Requires advertisements to disclose the use of a synthetic performer; imposes a $1,000 civil penalty for a first violation and a $5,000 penalty for any subsequent violation.
Increases the tax exemption for pensions and annuities for persons age fifty-nine and one-half or greater from $20,000 to $25,000 in 2025, $30,000 in 2026, $35,000 in 2027 and $40,000 for each subsequent year.
Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.
Gives state income tax credit to volunteer firefighters and members of volunteer ambulance corps in good standing up to $1200; requires such member must be in good standing for a minimum of five years and maintain continued eligibility.