Extends the authorization granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes until November 30th, 2025.
Extends the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes until November 30th, 2025.
Relates to treatment of gains from qualified opportunity zones in calculating taxable income; removes exclusion of gains on property in qualified opportunity zones in calculation of income.
Repeals provisions relating to imposition of a highway use tax for the privilege of operating any vehicular unit upon the public highways of the state.
Prohibits the New York state department of taxation and finance from charging a fee for applications for a certificate of registration pursuant to a re-registration program.
Provides a state income tax exemption for volunteer firefighters and volunteer ambulance workers who have qualifying service in the taxable year for which such exemption is sought.
Provides a personal income tax credit in the amount of any fishing and/or hunting fees paid by members of the United States armed forces in active service.
Repeals certain provisions relating to use tax exemptions for certain race horses; prevents nonresident race horse owners from avoiding use tax in certain situations.