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

This bill extends Broome County's existing authorization to collect an additional 1% sales and compensating use tax for two more years, through November 30, 2027. It directly affects Broome County residents and businesses, as the county will continue collecting this local tax on top of the state's 3% sales tax rate. The bill amends tax law to update the expiration date from 2025 to 2027 without changing the tax rate or scope. This is a procedural extension of an existing local tax authority, not a new tax or policy change.