Excludes a production using artificial intelligence or autonomous vehicles in a manner which results in the displacement of employees whose salaries are qualified expenses from the definition of qualified film for the purposes of the empire state film production credit.
Exempts certain pieces of property from licensing restrictions for manufacturers and wholesalers of alcoholic beverages on licensees who sell at retail and for on-premises consumption.
Relates to establishing the banking bill of rights; includes due process requirements regarding applications for or closure of credit and deposit accounts and penalties for noncompliance.
Prohibits the liquor authority from revoking, suspending, or canceling a retail licensee's license without a hearing when the holder of the license was issued a summons for a violation that is unrelated to the sale or consumption of alcohol on premises.
Extends the authorization granted to the county of Clinton to impose an additional one percent of sales and compensating use taxes until November 30th, 2025.
Establishes the "education affordability act" and tax credit; provides credits against income and corporate franchise tax for various qualified education investments including scholarships, education funds and home-based instructional materials.
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.
Exempts certain not-for-profit corporations from the real estate transfer tax if such conveyance is to a food relief organization for the purpose of providing food for free to persons experiencing food insecurity.