Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.
Requires the use of local labor to qualify for certain real property tax exemptions relating to business investment and the installation of certain energy systems; defines local labor; provides for exceptions from the local labor requirement in certain circumstances where local labor is not qualified to perform the work or available.
Establishes a certified transitional tax credit for taxpayers that demonstrate their agricultural products were sold during a period of transition into USDA organic certification, under the Whole Foods Market IP. L.P. "responsibly grown" labelling program, or under the QAI and Hesco, Inc. "certified transitional" label.
Requires employers to pay employees who are manual workers no less than semi-monthly; provides that there is no civil penalty against an employer by an employee who unknowingly violates such provisions; authorizes the commissioner to levy a civil penalty against employers who violate such provisions.
Relates to payments of grants to farm operations by NYSERDA; provides that payment of such grants shall be made no later than ninety days after notification.