Relates to the definition of income in relation to the enhanced STAR exemption

This bill updates New York's enhanced STAR property tax exemption program by including distributions from thrift savings plans (established before 1984) in the calculation of applicant income. It affects homeowners applying for the enhanced STAR credit, which provides property tax relief to seniors and disabled residents with low income. The key change expands the definition of "adjusted gross income" to exclude these specific retirement distributions from taxable income. Applicants who didn't file tax returns must now submit income statements showing what would have been reported, to complete their exemption applications.