Relates to small business savings accounts; provides tax incentives for contributions and distributions.
Authorizes municipalities to offer real property tax credits to certain volunteers who live in one municipality but who serve in neighboring municipalities.
Authorizes the taxation of certain lands owned by the state constituting a state park; provides that if the land constitutes a state park and the average daily state park attendance for the preceding year exceeded twenty-five percent of the municipal population as determined by the most recent census data; the state-owned land constitutes ten percent or more of the total land contained within the municipality; the municipality provides or pays for first responder police protection and either pays or provides for the cost of first responder fire protection or the residents of the municipality make direct payments to a fire protection district responsible for protecting the state park and its visitors; and the principal entrance to the state park is within the boundaries of the municipality, it may be subject to real property taxation.
Directs the department of health to make publicly available the results of all inspections conducted by the department in nursing homes and other residential health care facilities in the state during the COVID-19 state disaster emergency.
Relates to creating the health emergency response data system, which collects information and statistical data relating to public health emergencies in order to assist the department of health, other government entities, health care providers, and the public in understanding and responding to public health emergencies.
Establishes the minority- and women-owned business protection program to provide grants with funding from the American Rescue Plan Act of 2021 to qualifying entities that have less than 100 employees per location, was in existence in New York state by the first day the state disaster emergency related to COVID-19 was declared by the governor, can document actual economic harm or revenue shortfall as a direct result of the pandemic, and has filed 2018, 2019 or 2020 tax returns.
Authorizes a lessee who pays the real property taxes on a particular tax lot and who has been granted a contractual right to challenge the underlying real property assessment to file a complaint for administrative or judicial review of a tax assessment.
Authorizes localities to establish a program to allow the issuance of building permits based on certain professional certifications.
Raises tax credits for long-term care insurance from twenty percent to fifty percent; applies to the corporation tax, franchise tax on business corporations, personal income tax, and franchise tax on insurance corporations.
Exempts computer hardware and software and school supplies from sales tax during the seven day period commencing on the Tuesday immediately preceding the first Monday in September, known as Labor Day, and ending on Labor Day.
