Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.
Relates to excluding from state income tax unemployment benefits received during the COVID-19 pandemic; issues a refund for any such taxes paid by a taxpayer.
Establishes the New York state local emergency services account; provides reimbursement for expenses incurred related to procurement of any equipment including radio and communication items, apparatus, vehicles including snowmobiles, all terrain vehicles, and boats, goods or services related to the renovation of any buildings, and personal protective equipment.
Provides for a corporate franchise tax check-off and a personal income tax check-off for taxpayer gifts for diabetes research and education; establishes the diabetes research and education fund.
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.
Establishes a tax credit for rent paid on the personal residence of certain taxpayers who lease the taxpayer's primary residence during the taxable year and who pay rent with respect to such residence in excess of thirty percent of such taxpayer's gross income for such taxable year.
Exempts copper wire, romex wire, galvanized rigid conduit, intermediate metal conduit, electrical metal tubing, polyvinyl chloride conduit and metal and plastic electrical boxes from sales and use taxes.
Relates to providing ten million dollars annually to be used for the provision of grants related to the expansion and support of crisis intervention services and diversion programs.