Authorizes the establishment of permanent Covid-19 memorials and establishes a Covid-19 permanent memorial fund

This bill authorizes New York state and local municipalities to establish permanent memorials honoring those affected by the COVID-19 pandemic. It creates a dedicated "COVID-19 permanent memorial fund" managed by the state comptroller and parks department, which will receive state appropriations, grants, donations, and bequests specifically for building and maintaining these memorials. The bill requires community input - especially from families of those impacted - during memorial design and location decisions, with all funds kept separate from other state money.