Extends eligibility for the agricultural property tax credit to farmers having a leasehold interest of not fewer than five continuous years in qualified agricultural property.
Gives state income tax credit to volunteer firefighters and members of volunteer ambulance corps in good standing up to $1200; requires such member must be in good standing for a minimum of five years and maintain continued eligibility.
Exempts books, magazines, pamphlets and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted or sponsored by an organization established for educational purposes, including but not limited to a parent-teacher association, booster club, or a similar school-based association which supports school activities, or a friends of the library organization from sales and compensating use taxes.
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 a tax credit for small businesses employing a person previously convicted of a crime; provides a tax credit of one thousand five hundred dollars for each person employed.
Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.
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.
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.