Relates to creating a separate tax on inheritance income, creating a separate tax on gift income, the computation of the estate tax, and creating a gift tax.
Provides that the Governor's annual budget proposal to the Legislature shall include statements of any new legislation, amendment to legislation, or limitation on the effect of any legislation contained in the budget; makes related provisions granting the legislature an equal role with the governor in the budget process.
Raises the tax rate on corporate income; increases the state conformity to federal taxation of corporate profit shifting; imposes an additional tax on individual business income in response to federal tax benefits for pass-through business income.
Establishes the teachers' fossil fuel divestment act; requires the New York state teachers' retirement system to divest the retirement system of any stocks, securities, equities, assets, or other obligations of corporations or companies included on an exclusion list of coal producers and oil and gas producers.
Requires public agencies to establish preliminary license application procedures to determine whether an applicant for a license would be ineligible for such license based on criminal history; establishes time frames for public agencies to respond to such applications; requires public agencies to report information regarding granting licenses annually.
Enacts the "gender identity respect, dignity and safety act"; relates to the treatment and placement of incarcerated individuals based upon gender identity; requires that incarcerated individuals in state and local correctional facilities who have a gender identity different from their assigned sex at birth be addressed and have access to commissary items, clothing and other materials that are consistent with the person's gender identity; establishes that incarcerated individuals shall be presumptively placed in a correctional facility with persons of the gender that most closely aligns with such person's self-attested gender identity unless the person opts out of such placement.
Requires the division of criminal justice services to establish a policy prohibiting police agencies from using chemical weapons and kinetic energy munitions on civilian populations and from acquiring and stockpiling such weapons or munitions.
Establishes the Early Learning Child Care Act to impose a payroll tax on certain employers for the purposes of addressing child care affordability, accessibility, and quality for families with children under five years of age; establishes the early learning child care fund; establishes the early learning child care program to provide subsidies to covered children to attend early learning child care programs; establishes the New York state child care board.
Establishes the "protect our privacy (POP) act" to impose limitations on the use of drones for law enforcement purposes; prohibits the use of drones by law enforcement at concerts, protests, demonstrations, or other actions protected by the first amendment.
Ensures that library staff of free association, public, and hospital libraries, and with certain advice, Indian libraries, are able to develop collections, services, and programming that reflect the values and protections established under the human rights law and the equal rights amendment to the state constitution.
Enacts the consumer litigation funding act to promote consumer protections related to consumer litigation funding transactions; provides for contract requirements, including that the contract contain a no penalty provision for the prepayment of the funded amount prior to the settlement of their case; makes related provisions.
Provides that a voter may register to vote at any residence to which the voter maintains a continuous connection with an intent to remain, including a second home or a vacation home or a home where a student lives while attending a college or university.