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.
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.
Relates to calculation of the earned income credit for taxable years beginning in 2024, provides the applicable percentage shall be 45%.
Relates to calculating certain pensions; increases pension calculation from thirty-five to forty per centum of final average salary.
Relates to calculating certain pensions; increases pension calculation from thirty-five to forty per centum of final average salary.
Provides tax credits for upstate reinvestment zones, for qualified purchases of buildings and qualified rehabilitation expenditures of buildings in such zones; sets credit at 20%.
Establishes a credit against income tax for qualified union dues paid to a labor organization on and after January 1, 2024.
Establishes the "tenant opportunity to purchase act"; prevents the displacement of lower-income tenants in New York and preserves affordable housing by providing an opportunity for tenants to own or remain renters in the properties in which they reside.
Subtracts from federal adjusted gross income qualified transportation fringe benefits.
Authorizes the election of qualified transportation fringe benefits; authorizes any employer to offer employees the opportunity to use pre-tax earnings for the purchase of qualified transportation fringe benefits.