Raises the tax rate on corporate income; increases the state conformity to federal taxation of corporate profit shifting; imposes an additional tax on individual business income in response to federal tax benefits for pass-through business income.
Discontinues the real property tax exemption for certain real property that is used for home games for certain professional sports teams in New York city beginning with the 2026 assessment roll.
Prohibits the use of biometric surveillance technology by law enforcement; establishes the biometric surveillance regulation task force; provides for the expiration and repeal of certain provisions.
Relates to the establishment of a single computerized state DNA identification index; requires municipalities to expunge any DNA record stored in a municipal DNA identification index.
Requires the commissioner of education to make recommendations to the board of regents relating to the adoption of age-appropriate instruction on dating violence prevention and healthy relationships for students in grades seven through twelve.
Directs the New York state energy research and development authority to establish a ride clean rebate program for electric assist bicycles and electric scooters; defines terms; provides a fifty percent rebate for eligible purchases.
Enacts the "gender identity respect, dignity and safety act"; relates to the treatment and placement of incarcerated individuals based upon gender identity; requires that incarcerated individuals in state and local correctional facilities who have a gender identity different from their assigned sex at birth be addressed and have access to commissary items, clothing and other materials that are consistent with the person's gender identity; establishes that incarcerated individuals shall be presumptively placed in a correctional facility with persons of the gender that most closely aligns with such person's self-attested gender identity unless the person opts out of such placement.
Repeals the tax exempt status of private universities that received real property tax exemptions of one hundred million dollars or more during the prior fiscal year.
Enacts the empire state licensing act to provide all New Yorkers with access to professional, occupational, commercial, or business licenses, permits, certificates, or related registrations regardless of an applicant's citizenship or immigration status, or lack thereof.
Establishes the "protect our privacy (POP) act" to impose limitations on the use of drones for law enforcement purposes; prohibits the use of drones by law enforcement at concerts, protests, demonstrations, or other actions protected by the first amendment.
Creates a single, streamlined process whereby a facility or program operating both a pre-kindergarten program and a daycare program may apply for and receive any certification, licensing, or other requirement otherwise necessary to operate a pre-kindergarten program or daycare program under the laws of the state.
Establishes the teachers' fossil fuel divestment act; requires the New York state teachers' retirement system to divest the retirement system of any stocks, securities, equities, assets, or other obligations of corporations or companies included on an exclusion list of coal producers and oil and gas producers.