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.
Establishes a state frontotemporal degeneration registry; defines terms; requires every physician, nurse practitioner, nurse physician assistant and general hospital that diagnoses or is treating a patient diagnosed with an FTD disorder to give notice to the department; requires certain information to be confidential; sets forth the duties of the commissioner of health; requires the department of health to create and maintain a webpage.
Enacts the "fair pay for home care act" relating to minimum wages applicable to home care aides; provides for a minimum wage of 150% of the applicable statewide or regional minimum wage.
Repeals managed long term care provisions for Medicaid recipients; establishes provisions for fully integrated plans for long term care including PACE and MAP plans.
Relates to creating a separate tax on inheritance income, creating a separate tax on gift income, the computation of the estate tax, and creating a gift tax.
Establishes the make our schools safer commission to produce protocols on how to make schools in New York safer from school shootings and bombers; requires the commission to deliver a report of its findings to the legislature and the governor; provides for the repeal of such provisions upon the expiration thereof.
Provides practical support for access to abortion care including, but not limited to, reimbursement for ground and air transportation, lodging, meals, childcare, translation services, and doula support.
Establishes the crime of assault on a food delivery person as a class E felony; defines a food delivery person to mean a person employed by a restaurant, or put into service by a restaurant, retail food store licensed by the department of agriculture and markets, or a third party vendor, to deliver food or other goods pursuant to an order placed by a customer.