Requires that certain companies pay an annual tax if the chief executive receives compensation 100 to 250 times greater than the median pay of all their employees.
Exempts clothing and footwear sold in New York city from all state and local sales taxes including items used or consumed to make or repair such clothing and which becomes a physical component part of such clothing.
Creates a disabled person retrofit tax credit; provides a tax credit that is equal to thirty percent of the cost expenditures, up to $5,000 for making qualified improvements.
Establishes a temporary New York craft beverage permit for all New York state manufactured liquor, spirits, wine, beer, cider and mead for events located in a municipality with a population of less than one million.
Requires the commissioner of general services to ensure clean, safe drinking water is available in easily accessible locations for all public employees in state office buildings.
Relates to Warren county no longer providing community colleges funding with excess funds from the collection of mortgage recording taxes as such money is allocated to the CDTA; extends the effectiveness of provisions relating to an additional Warren county mortgage recording tax to December 1, 2027.