Increases the percentage of hotel and motel tax authorized to be collected by the county of Albany from 6% to 6.5%; extends the authority of the county of Albany to impose and collect such tax for an additional three years.
Extends eligibility for the farm employer overtime tax credit to certain professional employer organizations that are in a contractual relationship with an eligible farm employer.
Imposes an excise tax on the failure of certain hedge funds owning excess single-family residences to dispose of such residences; establishes the housing down payment trust fund to provide funds to state housing finance agencies to establish new or supplement existing programs that provide down payment assistance to families purchasing homes within the state.
Relates to the qualifications for holding the office of assistant county attorney in the county of Herkimer; permits holders of such office to reside outside Herkimer county.
Authorizes the election of qualified transportation fringe benefits; authorizes any employer to offer employees the opportunity to use pre-tax earnings for the purchase of qualified transportation fringe benefits.
Exempts the town of Pound Ridge from the establishment of retail dispensary licenses and on-site consumption licenses for cannabis, provided that the town adopts a local law prohibiting the establishment of such licenses.
Increases the occupancy tax rate authorized in the city of Yonkers from 3 to 5 7/8ths; extends the effectiveness of the occupancy tax imposed in the city of Yonkers to September 1, 2027.
Authorizes the sale of liquor for consumption on certain premises located within two hundred feet of a building occupied exclusively as a school, church, synagogue or other place of worship in the borough of Manhattan, county of New York.