Extends the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes

This bill extends Chemung County's authority to impose an additional 1% sales tax (on top of existing rates) through November 30, 2027. It directly affects residents and businesses in Chemung County who pay sales tax, as the county can continue collecting this additional tax during the extended period. The key change updates the expiration date in tax law from 2025 to 2027, maintaining the existing 1% rate without altering tax rates or eligibility. The bill does not create new taxes but prolongs an existing authorization.