Establishes the relocated worker grant program which requires the empire state development corporation to design and implement the relocated worker grant program which shall include a certification process to certify relocated workers and certify qualifying expenses for a reimbursement grant; defines terms; makes related provisions.

Relates to the establishment of a state university-based center for employee ownership that provides education and outreach to business owners regarding employee ownership.

Relates to establishing the manufacturing development zone program and tax credits related thereto.

Establishes a matching grant program for small businesses receiving phase one or phase two funding under the federal small business innovation research program or the small business technology transfer program to promote commercialization and cover certain expenses.

Provides that microbusinesses in New York are eligible for small business revolving loans and the linked deposit interest rate reductions.

Relates to enacting the "New York wine & distilled spirits development act"; allows individuals to hold more than one seven day license to sell liquor at retail for off-premises consumption; establishes the New York distilled spirits and wine industry marketing and promotion fund.

Provides for a license to sell liquor at retail for consumption on certain premises located at Block 644, p/o Lot 1, Building 13, Queens county.

Relates to a license to sell liquor at retail for consumption on certain premises.

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.

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.

Relates to the effectiveness of provisions of law relating to the powers of the chairman and members of the state liquor authority (Part A); provides for certain temporary permits (Part B); authorizes special permits to remain open during certain hours of the morning (Part C); permits certain retail licensees to purchase wine and liquor from certain other retail licensees (Part D); relates to permissible sales by license holders (Part E); allows multiple off-premises licenses (Part F); relates to licensing restrictions for manufacturers and wholesalers of alcoholic beverages and retail licensees (Part G); relates to the approval of seven day licenses to sell liquor at retail for consumption off the premises (Part H); adjusts licensing fees regarding certain alcoholic beverages (Part I); relates to notifying municipalities of the filing of certain applications (Part J); relates to changes of ownership of a licensed business (Part K); relates to the issuance of temporary retail permits; makes permanent certain provisions relating to liquidator's permits and temporary retail permits (Part L); establishes a temporary wholesale permit and allows multiple wholesale licenses owned by the same person or entity to be located at the same premises (Part M); relates to licenses issued for on-premises consumption within a certain distance of a building occupied as a school, church, synagogue or other place of worship with consent of such building's owner or administrator (Part N); permits licenses for premises located within five hundred feet of other premises outside of certain counties (Part O); permits the sale of wine and liquor on levels other than street level (Part P).

Enacts the "empire innovation act"; provides that a participant in the excelsior jobs program shall be eligible to claim a credit equal to the portion of the full cost of the participant's research and development expenses incurred that relates to the participant's research and development expenditures in New York state during the taxable year; provided however, if the participant receives a federal research and development tax credit calculated on the full cost of the participant's research and development expenses that relates to the participant's research and development expenditures in New York state during the taxable year, then said participant shall only be eligible to claim a credit equal to fifty percent of the portion of the participant's federal research and development tax credit that relates to the participant's research and development expenditures in New York state during the taxable year.

Establishes the New York state Ireland trade commission to advance business and economic relations between New York state and the Island of Ireland.

Extends the reporting deadline of the advisory panel on employee-owned enterprises from June 30, 2023 to June 30, 2024; further 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.