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.
Requires state agencies to measure, collect, report, and utilize metrics relating to the experience of residents interacting with agencies to improve provision of services to the people of the state, and to provide a biannual report to the governor and legislature.
Directs the department of environmental conservation to conduct a study of ecological restoration needs of Jamaica Bay; imposes a five-year moratorium on placing sediment or fill in the borrow pits in Jamaica Bay.
Requires the owner, licensee or operator of a generative artificial intelligence system to conspicuously display a notice on the system's user interface that is reasonably calculated to consistently apprise the user that the outputs of the generative artificial intelligence system may be inaccurate.
Requires public-facing websites operated by political committees to contain "paid for by" language; adds such public-facing websites to the list of political communications that qualify as independent expenditures.
Relates to the salaries of certain teachers and aides employed by boards of cooperative educational services; puts limits on certain administrative and clerical expenses.
Provides for a working families tax credit; directs quarterly prepayment of the credit; provides for a sliding reduction in the credit for incomes which exceed a certain threshold.
Prohibits police officers from using bias-based profiling; requires that a procedure be established for the taking and review of complaints against police officers for bias-based profiling; allows an action for injunctive relief and/or damages to be brought against a law enforcement agency, any agent of a law enforcement agency and the supervisor of an agent.
Establishes a civil cause of action for employees who are subjected to an abusive work environment; provides employers shall be vicariously liable for such work environment.
Prohibits and regulates the discovery and disclosure of immigration status; prohibits police officers, peace officers, school resource officers, probation agencies, state entities, state employees, and municipal corporations from questioning individuals regarding their citizenship or immigration status; regulates the disclosure of information relating to immigration status.
Provides for the regulation of indoor and outdoor worksites with temperature protection standards and education, training and reporting requirements to ensure that employers provide safe conditions for their employees.
Authorizes cities and towns, except a city with a population of one million or more, to establish community preservation funds; authorizes such cities and towns to impose a real estate transfer tax with revenues to be deposited in such funds; makes related provisions.
Establishes an indirect source review for heavy distribution warehouse operations; requires the department of environmental conservation to conduct a study regarding zero-emissions zones.
Establishes an unemployment bridge program and an unemployment bridge program fund to provide wage replacement to workers that do not qualify for unemployment insurance or other worker wage assistance programs and who have lost a major source of income due to lost work (Part A); establishes the "Digital Ad Tax Act (DATA)" creating a tax on digital advertising services (Part B).