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 mental health services for incarcerated individuals with mental health issues related to the trauma of incarceration upon reentry and reintegration into society upon release.
Enacts "Francesco's law" which establishes violations for the failure to safely store rifles, shotguns, and firearms in the presence of a minor or a prohibited person; requires the office of gun violence prevention to collect and analyze statistical and other information and data with respect to injuries or deaths of minors resulting from failure to safely store a firearm, rifle, or shotgun.
Requires the collection and reporting of sexual offense evidence on the statewide electronic tracking system within seven days of permission to release the evidence by the alleged sexual offense victim; relates to additional rules and guidelines.
Adjusts the calculation of the empire state child credit to provide for a one thousand dollar credit per qualifying child who is less than four years of age and a five hundred dollar credit per qualifying child who is four years of age or older for certain qualifying taxpayers.