Provides for a personal income tax deduction for school supplies paid for out-of-pocket by K-12 teachers in public and nonpublic schools, up to $500 per year.
Directs the issuance of special number and distinctive license plates for military service members and members of veterans organizations without payment of service charges or renewal fees.
Increases civil penalties on certain combination gas and electric corporations that fail to comply with the public service law.
Requires long term care insurance carriers who propose to raise long term care insurance premiums to obtain prior approval of the superintendent of financial services.
Imposes an additional tax surcharge on certain non-primary residence class one and class two properties in a city with a population of one million or more.
Establishes the New York state auxiliary officer death benefit fund to provide a death benefit to the families of auxiliary officers who died in the line of duty during the state of emergency declared by the governor pursuant to section twenty-nine of the executive law beginning March 7, 2020.
Provides annual vehicular access for New York state's active volunteer firefighters and active volunteer ambulance workers and their immediate family at any state park or recreational facility.
Requires all public school districts, charter schools and non-public schools in the state that participate in the national school lunch program or school breakfast program as provided in the national child nutrition act to serve breakfast and lunch at no cost to the student.
Enacts the "small business fairness act" to permit a business that has been ordered to cease or limit operations pursuant to an executive order due to a declared state disaster emergency to continue or resume operations if the products sold or services offered by the business are also available at a business that has not been required to cease or limit operations by the executive order or an order of the health department.
Establishes a qualified transportation fringe benefits program; allows for an itemized deduction for the full amount of expenses for any qualified transportation benefit provided to an employee of the taxpayer.
