Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program.
Provides a tax credit for utility bill payments made in taxable years 2023 and 2024 based on the difference of the average monthly utility bill payment in the year in which the credit is claimed and the average monthly utility bill payment in the preceding three taxable years; establishes a moratorium on certain utility bill surcharges until April 1, 2024; provides for the repeal of such moratorium upon expiration thereof.
Exempts railroad rolling stock from sales and compensating use taxes; defines "railroad rolling stock" as a device, which is used exclusively upon stationary rails or tracks to transport goods, commodities, or equipment, including, but not limited to, flat cars, box cars, gondolas, hopper cars, or other freight railroad cars.
Establishes a tax credit for the replacement or repair of sewer lateral pipes by homeowners who use the home as their principal residence and have an income of less than two hundred fifty thousand dollars.
Establishes a five hundred dollar credit against income tax for nurses employed on a full-time basis for not less than six months and nurses teaching at institutions of higher education on and after January 1, 2024.
Establishes the Early Learning Child Care Act to impose a payroll tax on certain employers for the purposes of addressing child care affordability, accessibility, and quality for families with children under five years of age; establishes the early learning child care fund; establishes the early learning child care program to provide subsidies to covered children to attend early learning child care programs; establishes the New York state child care board.