Provides a liquor license exemption for the Mitzpah Towers property located in the city of Syracuse in the county of Onondaga.

Extends the reporting deadline of the advisory panel on employee-owned enterprises from June 30, 2024 to June 30, 2025; extends for one year the advisory panel on employee-owned enterprises which is tasked with reporting and making recommendations on how best to support such businesses and promote the formation and growth of new employee-owned enterprises in New York state.

Defines community significant projects as a business creating or retaining current jobs as determined by the commissioner, with particular emphasis on employment and/or training of current public housing residents; currently located or to be located in existing leased space of a building in a public housing development in the state; and which makes significant qualified capital investments to start a business, or improve services and working conditions for an existing business, when located in such public housing space and including such projects in the excelsior jobs program.

Increases the excelsior research and development tax credit maximum from six to twenty percent.

Provides for the recovery of an economic development award in any case where a recipient relocates outside the state within five years of receiving such award; requires repayment of any such award shall be made pursuant to the timeframe specified in the award agreement.

Permits the state liquor authority to issue a license to sell liquor at retail for consumption on certain premises.

Provides the liquor authority the ability to set the duration of brewer's licenses, farm brewery licenses and restaurant-brewer licenses to three years.