Authorizes the use of an electronic signature by a person granted a power of attorney by a taxpayer with respect to documents submitted to the New York state department of taxation and finance and the New York city department of finance.
Requires the use of a fire-resistant blanket, bag or container when charging a bicycle with electric assist or an electric scooter; requires sellers of such vehicles to include a fire-resistant blanket, bag, or container with the sale of each e-bike or e-scooter; establishes fines.
Increases the tax exemption for pensions and annuities for persons age fifty-nine and one-half or greater from $20,000 to $25,000 in 2027, $30,000 in 2028, $35,000 in 2029 and $40,000 for each subsequent year.
Requires all public school districts, charter schools and non-public schools in the state that participate in the national school lunch program or school breakfast program as provided in the national child nutrition act to serve breakfast and lunch at no cost to the student.
Establishes the "education equity act" which provides language assistance to parents or guardians who have children enrolled in public school and whose primary language is not English; defines terms; creates an annual language assistance plan to assess language needs in the district; requires the department of education to establish web pages detailing the rights of parents to translation services in each covered language; requires annual reports by each school district to the local board of education.