Enacts "the rural caregiver relief act"; provides a tax credit for unpaid family caregivers in an amount equal to $3,000 (Part A); establishes a workplace flexibility grant program to support informal caregivers by awarding grants to businesses who offer remote work options, paid leave and flexible schedules to employees who are informal caregivers (Part B); determines the training and assistance available to informal caregivers in rural areas by requiring the director of the aging to conduct a review (Part C); relates to the provision of a transportation assistance stipend for informal caregivers in rural areas of the state (Part D); makes an appropriation to the office for the aging to support the provisions of this act (Part E).
Establishes a child care program capital improvement tax credit program for child care programs to provide financial assistance to New York's child care providers to facilitate the enhancement, expansion, and improvement of access to quality child care.
Extends provisions relating to establishing the New York city musical and theatrical production tax credit and establishing the New York state council on the arts cultural program fund; relates to the New York city musical and theatrical production tax credit.
Establishes a supplemental household and dependent care credit payment for taxpayers who are eligible for certain household and dependent care services necessary for gainful employment.
Establishes a small business tax credit for certain efforts taken to improve such small business's facility in an effort to reduce the spread of infectious diseases.
This bill creates a tax credit for New York employers who hire eligible young workers. It directly affects businesses in New York that employ students aged 16-19 who work at or near the state minimum wage (up to 50 cents above) during their student years. The credit equals $1.35 per hour worked by qualifying employees during 2025-2028, calculated as total hours multiplied by that rate. The credit amount adjusts if federal minimum wage rises above 85% of New York’s minimum wage.
Expands the solar energy system equipment tax credit to cover solar energy system equipment installed in a community solar array; defines "community solar array" to mean a location other than a person's principal residence where solar energy system equipment is owned and installed for use in such person's principal residence.
Establishes the work opportunity tax credit for businesses with fifty employees or less for hiring a long term unemployed person; provides a credit shall be allowed of up to $2,400; provides the total amount of credit provided statewide shall not exceed fifteen million dollars.
Extends provisions relating to establishing the New York city musical and theatrical production tax credit and establishing the New York state council on the arts cultural program fund; relates to the New York city musical and theatrical production tax credit.
Requires the commissioner of environmental conservation to establish standards for and a program of inspection and certification of green roofs prior to and after installation, including standards for environmentally acceptable chemical fertilizers and the testing of runoff water for evidence of such fertilizers; establishes a green roof installation tax credit in the amount of fifty-five percent of qualified expenditures with a credit maximum of five thousand dollars.
