Relates to the imposition of sales and compensating use taxes by the county of Albany

This bill extends Albany County's authority to impose an additional 1% sales and use tax (on top of its existing 3% rate) until November 30, 2027. It directly affects residents and businesses in Albany County who pay this tax, as well as local governments that receive tax revenue distributions. The key provision requires the county to distribute the additional tax revenue quarterly to cities and unincorporated areas in the same proportion as its current 3% tax revenue, and to towns/villages in the same manner as the existing tax. The bill also specifies that if any city in the county exercises its separate tax authority, the county does not need to distribute the additional tax revenue during that period. This is a straightforward extension of an existing local tax authorization with clear revenue distribution rules.