This bill removes sales tax from admission fees for comedy shows, including both scripted and unscripted stand-up performances. It applies to theaters, opera houses, and other venues hosting live comedy acts, as well as cabarets and similar establishments that charge a separate fee for comedic entertainment. The exemption covers both traditional dramatic venues and places that serve food or merchandise alongside comedy performances, provided the admission charge is distinct from food or merchandise sales. The changes will take effect at the start of the next sales tax quarter after the law is enacted, with a minimum 60-day waiting period.
This bill, known as the New York City School-Based Food Pantry Act, authorizes the establishment of food pantries within high-need schools in New York City to help address student hunger and food insecurity. The program would operate on school premises during designated times, such as before or after school, providing free nutritious food to enrolled students and their families without interfering with instructional time. To ensure successful implementation, the bill mandates partnerships with local food organizations for training and supply coordination, while requiring strict guidelines to protect student dignity, maintain food safety, and prioritize volunteer-led operations. The Chancellor of the Department of Education would be responsible for prioritizing schools with the highest levels of economic need and submitting annual reports on the program's progress to state and city officials.
Relates to appropriations to the Barker central school district following the cessation of operations of an electric generating facility located within such district; permits awards for a period of ten years for the loss of tax revenue.
This bill limits annual changes to property tax class rates in Haverstraw, New York, for 2026-2027. It prohibits any single property tax class from increasing its tax base proportion by more than 1% compared to the previous year's adjusted rate. The town must first pass a local law approving this limit, and if calculations would exceed the 1% threshold, the town's governing body must adjust class proportions to maintain a total of 100%. This directly affects Haverstraw property owners whose tax classifications might otherwise shift significantly year-to-year.
Establishes a real property tax exemption for certain property owners who reside full-time on such property in certain counties; requires that such owners occupy such property as their primary residence and are enrolled in or eligible for the STAR exemption or credit or that such owners rent to a tenant for a term of at least twelve months and such tenant occupies such property as their primary residence.
Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.
Limits the reimbursement amount of certain overpayment claims and reviews where such overpayment was due to the provider's submission of records which were not in accordance with program requirements at the time but which were in accordance with current requirements as a result of changes to guidelines or regulations.
This bill limits how much the tax base proportion for any property class can change annually in Haverstraw, Rockland County, for 2026-2027. It caps annual increases at 1% above the previous year's adjusted proportion, but only if the town passes a local law approving this rule. If a change would exceed 1%, the town must adjust property class proportions to keep the total tax base at 100%. The bill directly affects Haverstraw property owners and the town's legislative body, which must formally adopt the rule before it applies.
Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for an additional year for 2026-2027.
Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers.