Establishes a three-year pilot program to be known as the "learner engagement and attendance program of New York (LEAP-NY)" in certain school districts of the state.
Maddy summaryThis bill (A 2444) exempts toothpaste, toothbrushes, and dental floss from state sales tax. It directly affects consumers who purchase these specific oral hygiene products, as they would no longer pay sales tax on them. The law adds these items to the existing list of tax-exempt products under the tax code. The exemption would take effect 90 days after the bill becomes law.
Relates to the right to unemployment benefits based on employment with certain educational institutions, including the state university of New York, the city university of New York and public community colleges; clarifies the meaning of certain terms relating to such rights to unemployment benefits.
Maddy summaryThis bill extends New York's historic homeownership rehabilitation tax credit window through 2025, allowing homeowners to claim up to $50,000 in credits for rehabbing qualified historic homes during tax years before 2025, and $25,000 for years starting in 2025. It directly affects homeowners who rehabilitate historic properties, requiring them to meet specific criteria like exterior rehabilitation costs and excluding pre-2007 work. The bill adds mandatory annual reporting requirements, mandating the state commissioner to publicly share detailed data on credit usage - including project locations, housing units before/after rehab, and credit values - by November 1 each year. These reports must be submitted to state leadership and made available online. The changes take effect for tax years beginning January 1, 2025.
Requires police departments and agencies to provide district attorneys' offices access to such departments' and agencies' electronic record systems for discovery purposes.
Relates to prosecution by the department of financial services (DFS) and municipalities of certain violations regarding residential real property by mortgage lenders and similar entities; directs DFS to promulgate standards of review of whether to prosecute such violations; requires deference to municipalities where both the municipality and DFS are authorized to prosecute such a violation; directs payments of civil penalties issued pursuant to such violations to be paid to DFS if DFS is the prosecuting entity.
Directs the department of health to establish a right to preventative maintenance of wheelchairs program, after consultation with certain other offices, under which owners of manual and powered wheelchairs shall be entitled to reimbursement of certain preventative maintenance costs for such wheelchairs.
Relates to returnable bottles; adds noncarbonated soft drinks, certain noncarbonated fruit or vegetable juices, coffee and tea beverages, carbonated fruit beverages and cider to the definition of "beverage"; provides that beginning April 1, 2027, the handling fee will be six cents for each beverage container accepted by a deposit initiator from a dealer or operator of a redemption center; directs the multi-agency bottle bill fraud investigation team to submit a report on findings of pervasive bottle redemption fraud in New York state.
Limits the number of certificates of registration that may be issued by the commissioner of motor vehicles to five total; provides that certificates issued prior to 1/1/25 shall not be eligible for renewal.
Provides for a working families tax credit; directs quarterly prepayment of the credit; provides for a sliding reduction in the credit for incomes which exceed a certain threshold.
