Establishes the New York first--shop local program to provide immediate assistance to small businesses impacted by the COVID-19 outbreak; defines terms; provides that such program shall identify eligible applicants and projects that promote local products and services by providing marketing and business assistance services; makes related provisions.
Establishes a small business tax credit for certain efforts taken to improve such small business's facility in an effort to reduce the spread of infectious diseases.
Directs the commissioner of education, in conjunction with the superintendent of state police and the commissioner of the division of homeland security and emergency services, to establish standards for the security and safety of school grounds.
Includes exposing a first responder or correction officer to fentanyl, a fentanyl derivative or an opiate containing fentanyl or a fentanyl derivative in the definition of the offense of assault in the first degree.
Includes distributions to an employer sponsored retirement plan in the definition of "income" for determining eligibility in the school tax relief program (STAR).