Provides for a sales and use tax exemption for items necessary for the care and safety of an infant or small child, including, but not limited to strollers, car seats, infant and toddler mattresses, and cribs and to allowing the city of New York to opt out of such tax exemption as applied to local taxes by passing a resolution.
Updates the South Lockport Volunteer Exempt Firemen's Benevolent Association's charter; amends the purposes of such organization and the permitted uses of certain insurance premium taxes collected.
Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.
Provides for a grace period until July 1, 2025, in which former employees of the department of corrections and community supervision that participated in a strike may return to full duty without discipline.