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.
Relates to creating a school resource officer program to permit the employment of retired law enforcement officers and provide grants to school districts and non-public schools for such purpose.
Requires the department of health to conduct 40% of its inspections on nursing homes outside of business hours; requires department of health inspections of nursing homes to be conducted without prior notice to a nursing home; requires an annual nursing home inspection report.
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.
Establishes a program enabling counties to opt-in to allow county jails to operate jail-based competency restoration services for incarcerated individuals deemed unfit for trial due to mental incapacity.
Deems home instruction which is compliant with the provisions of article 65 of the education law and the home instruction requirements prescribed in the commissioner of education's regulations to be substantially equivalent in amount and quality to the instruction given to students of like age and attainments at the public schools of the city or district where the student resides.
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.
Creates a veteran's home and land ownership loan program to provide loans to veterans to purchase homes or unimproved land suitable for building; requires such loans to be secured by a second mortgage.
Prohibits the sale of kratom to individuals under the age of twenty-one; imposes a civil penalty of not more than five hundred dollars for the sale or provision of kratom to any person under the age of twenty-one.
Allows a licensed psychologist to apply to the department of education for conditional prescribing certification if the psychologist meets certain requirements; allows the department of education to waive certain requirements for an applying psychologist; provides that a conditional prescribing certification shall be valid for a period of two years.