Authorizes the village of Bath, in Steuben county to adopt and amend local laws imposing a tax on persons occupying a room for hire in any hotel in an amount not to exceed 2% of the per diem rental rate for each room; provides for the expiration and repeal of such provisions on September 1, 2025.
Enacts the "Tax-free debt forgiveness act"; excludes certain student loan forgiveness amounts authorized under 20 U.S.C. Sections 1098aa, 1098bb, 1098cc, 1098dd or 1098ee from state income tax.
Requires periodic reviews of pending applications for material change in the coverage status of certain matters relative to new health technology assessment or medical evidence.
Relates to the tax on gaming revenues in region five of zone two and to the tax rates on certain facilities within the Tioga county portion of such region; adds additional vendor fees for a certain track located within Oneida county; extends the effectiveness of such additional vendor fees.
Establishes the New York baby opportunity fund which deposits $1,000 into an account managed by the state comptroller to be available to eligible children when they reach the age of 18; provides such funds be used for education costs, the purchase of real estate, or entrepreneurship.
Relates to using a portion of the public safety communications surcharge to support volunteer fire department initiatives; establishes the New York state volunteer fire department auxiliary fund.
Provides a tax credit of up to five hundred dollars to individuals with disabilities for using transportation network companies to get to work and/or school.
Creates deduction from franchise tax and personal income tax for costs of acquiring or improving a child care facility operated for profit; creates deduction from corporation tax, franchise tax, personal income tax and tax on banks for costs of acquiring or improving a child care facility operated primarily for children of taxpayer's employees.
Relates to providing education and outreach programs related to home visiting programs which provide support for pregnant and parenting families, and have been proven to improve outcomes for mothers, infants, and families; provides that such information shall include information on services available from such programs, eligibility, and relevant contact information.