Relates to pass-through manufacturers zero percent tax rate; extends a zero percent franchise tax to all manufacturers.
Relates to pass-through manufacturers zero percent tax rate; extends a zero percent franchise tax to all manufacturers.
Increases the maximum percentage allowed to be deposited from surplus revenues into the state tax stabilization reserve fund to 4 percent.
Prohibits the establishment or enforcement of regulations on the percentage of zero-emission vehicles in manufacturers' sales fleets of medium-duty and heavy-duty vehicles until the availability of charging infrastructure, and the cost and availability of zero-emission medium-duty and heavy-duty vehicles makes the sale of such vehicles more practicable.
Prohibits the establishment or enforcement of regulations on the percentage of zero-emission vehicles in manufacturers' sales fleets of medium-duty and heavy-duty vehicles until the availability of charging infrastructure, and the cost and availability of zero-emission medium-duty and heavy-duty vehicles makes the sale of such vehicles more practicable.
Relates to the amount of the allowable levy growth factor and the percentage of votes needed to override the tax levy limit.
Raises tax credits for long-term care insurance from twenty percent to fifty percent; applies to the corporation tax, franchise tax on business corporations, personal income tax, and franchise tax on insurance corporations.
Increases the applicable percentage of the child tax credit allowed in the empire state child tax credit from thirty-three percent to forty-five percent; prescribes how such payment or refund should be made based on amount.
Extends the authorization of the county of Schuyler to impose an additional one percent of sales and compensating use taxes through November 30, 2025.
Extends the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes through November 30, 2025.