Requires a business that is shown to have sold a tobacco product to a minor to close pending the completion of an investigation; provides for the commissioner of taxation and finance to revoke the dealer's registration for a period not less than five years if they are found to have sold such tobacco product to a minor.

Requires a notice to be provided when selling a helicopter which contains all incidents reported within the past ten years by the national transportation safety bureau or the federal aviation administration involving the make and model, or a substantially similar make and model, of such helicopter.

Enhances protections for homeowners who have paid contractors, subcontractors, and material suppliers for home improvements; enhances penalties, civil and criminal for violations of the consumer protection provisions of the Home Improvement Contracts article of the general business law; authorizes the attorney general to prosecute crimes under that article.

Exempts alcoholic beverages sold at retail by a licensed producer of alcoholic beverages to a customer where such sale occurs either at the brewery, winery or distillery where such alcoholic beverage was produced or as a direct delivery from the tax on alcoholic beverages.

Provides a tax credit to corporations that purchase qualified green construction equipment equivalent to thirty percent of the total expenses incurred during the taxable year in purchasing such equipment.

Directs the commissioner of labor, in conjunction with the commissioner of health, to develop a program which incentivizes unemployed individuals to enter jobs in healthcare.

Establishes the gallon as the standard measurement for purposes of taxation of alcoholic beverages.

Provides for municipal residency restrictions; sets permissible maximum distance from a school grounds at 1,500 feet.

Establishes the industry targeted unemployment task force for the purpose of concentrating unemployment assistance, job training, and job development assistance during times of high unemployment to individuals who have previously been employed by an industry that is experiencing unemployment rates higher than the statewide average.

Provides for joint and survivorship accounts, provides that absent indication to the contrary, funds remaining in such an account upon the death of the depositor shall be deemed part of the depositor's estate.

Facilitates the marketing of any issue of serial bonds or notes of the city of Buffalo issued on or before June 30, 2024.

Relates to compensation for directors of the regional off-track betting corporation; requires off-track betting corporations located within Genesee County to report on actual use and implementation of the approved marketing promotion plan from the previous year, which shall include the name and address of each person receiving any promotional item or thing of value in excess of fifty dollars.

Creates the crimes of child abuse, vulnerable elderly person or incompetent or physically disabled person abuse, and torture.

Establishes a school ventilation and energy efficiency assessment, repair and verification program to require each school to: obtain an HVAC Assessment Report performed by qualified testing personnel documenting the functionality of the existing system or lack thereof, and obtain a report from a mechanical engineer identifying any upgrades, replacements or other measures recommended to improve the functionality, health and safety and/or energy efficiency of the HVAC system; adjust, and, if necessary, repair existing building HVAC systems, and install or replace HVAC systems, if necessary, to ensure proper and efficient operation, as well as compliance with health and safety standards; obtain an HVAC Verification Report performed by qualified testing personnel documenting any upgrades, replacements, installations or any other work performed on the HVAC system functions as designed and/or in compliance with health and safety standards; install CO2 sensors in classrooms, assembly areas, kitchen or cafeteria areas or building office spaces to provide ongoing verification that proper ventilation is maintained during operation; makes related provisions.

Enacts the "commuter rail employee rights protection act".