Requires the commissioner of taxation and finance to include space on the personal income tax return to enable a taxpayer to make a contribution to the cure childhood cancer research fund.
Relates to using a portion of the public safety communications surcharge to support volunteer fire department initiatives; establishes the New York state volunteer fire department auxiliary fund.
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.