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

This bill extends Steuben County's authorization to collect an additional 1% sales and use tax (on top of the existing 3% rate) through November 30, 2027. It directly affects residents and businesses in Steuben County who pay sales tax, and ensures ongoing funding distribution to specific localities. The key mechanism requires the county to allocate tax revenue annually to Hornell, Corning, and other towns/villages based on property valuation ratios, with fixed annual payments to Hornell and Corning increasing over time. The extension replaces the previous expiration date of 2025, maintaining the existing funding formula for local services and infrastructure.