Establishes that a resident taxpayer shall be allowed a credit against the tax in an amount equaling thirty percent of the qualified adoption expenses paid during the taxable year in conjunction with the taxpayer's adoption of a handicapped child or a hard to place child or five thousand dollars whichever is less.
Establishes a maximum temperature in school buildings and indoor facilities; provides a definition of extreme heat condition days and the standard to measure room temperature.
Prohibits the keeping of inventory, storage, warehouse, processing, packaging, shipping or distributing of flavored vapor products near where vapor or tobacco products are sold at retail or wholesale.
Requires law enforcement and courts to notify the United States Immigration and Customs Enforcement agency (ICE) when an arrested person or defendant is not a United States citizen; adjusts certain maximum sentences for class A misdemeanors and unclassified misdemeanors; requires notification to be made to the United States Immigration and Customs Enforcement agency prior to the release of certain noncitizens; repeals provisions of the "protect our courts act".
Authorizes school districts to submit an opt-out waiver to the commissioner of education authorizing such districts to opt-out of certain zero-emission school bus requirements.
Relates to the establishment of a waiver for child care learning pods; provides that unlicensed and unregulated child care learning pods may operate if there are otherwise no violations of laws or codes, rules, and regulations of New York and such child care learning pod is compliant with the local laws, codes, rules, and regulations of such local municipality in which they are located and operated; provides for civil penalty for violations.
Requires the owner or operator of a vessel to establish and maintain with the department evidence of financial responsibility sufficient to meet the amount of liability.
Requires the office of children and family services implement a regional cost factor analysis for child care subsidies; requires social service districts implement such findings.
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.
Requires the state board of elections to participate in the systematic alien verification for entitlements (SAVE) program, administered by the United States citizenship and immigration services agency, to verify that a person who is either registered or registering to vote is a United States citizen.
Creates a certified recovery residences task force to establish best practice guidelines for certified recovery living residences that illustrate the most appropriate and effective environment for persons recovering from a chemical dependency.