Extends eligibility for the agricultural property tax credit to farmers having a leasehold interest of not fewer than five continuous years in qualified agricultural property.
Provides a personal income tax credit in the amount of any fishing and/or hunting fees paid by members of the United States armed forces in active service.
Allows a person who is at least ten years of age to hunt small game, fowl, deer or bear during applicable seasons without obtaining a hunting license or hunter's education course certification and to possess or control a firearm if the person is within arm's reach of a qualified hunting mentor.
Establishes a supplemental household and dependent care credit payment for taxpayers who are eligible for certain household and dependent care services necessary for gainful employment.
Limits the liability of a farm or "u-pick" operation for injuries incurred while a person was picking and buying agricultural products; expands the limited exemption of a property owner from liability to a property owner who makes their premises available to others for any recreational use and to include owners of underdeveloped and/or land used in agricultural production; enacts the "equine activity safety code act".
Prohibits the DEC from restricting the burning of garbage, refuse or rubbish in an open fire on land possessed by a single family or any part of a farm under certain circumstances; provides for the repeal of such provisions under the expiration thereof.
Provides for distinctive license plates for gold star family members; eliminates the registration fee for gold star parent and gold star family member distinctive license plates.