Directs the metropolitan transportation authority to contract with a certified public accounting firm for the conducting of an independent forensic audit of such authority.

Requires the court to consider a child's health and safety when making a decision regarding child custody and visitation; directs the court to review certain information as it relates to allegations of child abuse, domestic violence and child safety; requires the court to appoint an attorney to represent the child when credible allegations of serious risk to the child's safety have been made.

Requires a report on individuals who are the primary caregiver for an older adult, including the number of individuals who are primary caregivers for an older adult, the average age of a primary caregiver, the cost to an individual to provide care to an older adult, and the economic value and savings to the state of such individual's services.

Enacts the "Joseph Fletcher act"; permits certain claims by essential employees for compensation based on death due to COVID-19 which were previously denied or not timely filed.

Provides for an optional excuse from jury service for persons age 70 and over.

Directs the department of health to establish a right to preventative maintenance of wheelchairs program, after consultation with certain other offices, under which owners of manual and powered wheelchairs shall be entitled to reimbursement of certain preventative maintenance costs for such wheelchairs.

Provides that for taxable years beginning on and after January first, two thousand twenty-five, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.

Enacts the "Lieutenant Joseph Banish mental health act" which establishes a law enforcement peer support program to provide confidentiality for communications arising out of law enforcement peer support counseling; defines terms; provides exceptions for when a peer support communication may be disclosed.

Relates to preferences under the affordable home ownership development program for veterans with service-related disabilities; defines "veteran with a service-related disability".

Authorizes the town of Fishkill to adopt a local law to impose a hotel/motel occupancy tax for hotels not located in the village of Fishkill; authorizes the village of Fishkill to adopt local laws to impose a hotel/motel occupancy tax in such village; provides for the repeal of such provisions upon expiration thereof.