Enacts the "Empowering People in Rights Enforcement (EMPIRE) Worker Protection Act"; relates to the delegation of state enforcement authority to private actors; authorizes an aggrieved employee, whistleblower, representative organization or an organizational deputy to initiate a public enforcement action on behalf of the commissioner for certain provisions of the labor law, or any regulation promulgated thereunder.
Requires all public school districts, charter schools and non-public schools in the state that participate in the national school lunch program or school breakfast program as provided in the national child nutrition act to serve breakfast and lunch at no cost to the student.
Requires child protective services to orally and in writing disclose certain information to parents and caretakers who are the subject of a child protective services investigation; requires such oral and written disclosure to contain certain information regarding the rights of the person under investigation.
Relates to the employee status of an individual; establishes criteria for determining whether labor or services performed for remuneration qualify as employment.
Expands eligibility for victims and survivors of crime to access victim compensation funds by removing the mandatory law enforcement reporting requirement, providing alternative forms of evidence that would show that a qualifying crime was committed and the confidentiality of certain records.
Relates to treatment of gains from qualified opportunity zones in calculating taxable income; removes exclusion of gains on property in qualified opportunity zones in calculation of income.
Establishes the Brooklyn-Queens expressway authority for the purposes of the continuance, further development and improvement of transportation along the Brooklyn-Queens expressway and other services related thereto.
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.
Requires a caller making a report of suspected child abuse or maltreatment to the central registry to leave their name and contact information; prohibits the office of children and family services from releasing information identifying a person who made such a report.