Asm. Carrie Woerner

Maddy summaryThis bill creates tax-advantaged savings accounts for small businesses, allowing them to deduct contributions (up to 10% of prior year's gross profits) and receive tax-free distributions during qualifying economic hardship. It directly affects eligible small businesses with 25 or fewer average full-time employees and under $250,000 annual net income. Key provisions include requiring hardship distributions to fund worker hiring or job retention, setting annual limits on qualified distributions, and mandating reinvestment plans for hardship withdrawals. The tax exemptions for contributions and qualified distributions begin in 2025, with penalties for misusing funds.

Maddy summaryThis bill expands an existing tax credit for farmers to cover the cost of constructing housing for farm workers. It specifically allows farmers to claim the credit for standard construction materials and labor used to build residential housing occupied by workers employed in their farming operations. The change modifies the tax law to include housing construction under the "eligible costs" for the credit, which previously applied only to equipment and production-related property. This directly affects farmers who build housing for their agricultural workforce in New York. The policy change is a straightforward expansion of an existing tax incentive, with no new eligibility requirements beyond the current credit framework.

Requires businesses that make an automatic renewal offer or continuous service offer to provide a link on any public website it maintains for cancellation of such service.

Maddy summaryThis bill makes possessing a flamethrower a class E felony under New York law. It defines a "flamethrower" as any device projecting burning fuel at least three feet, excluding inoperable displays. The law specifically excludes historical flamethrowers (built before 1966 with at least five significant pre-1966 components), those used for agriculture/construction, and flamethrowers owned before the law takes effect. It does not ban manufacturing or restoring components, only possession of active devices meeting the definition. The law takes effect 120 days after enactment.

Establishes a tax credit for electric vehicle charging stations task force to recommend a program for a tax credit for commercial property owners who install electric vehicle charging stations on such property.

Relates to the Catskill off-track betting corporation providing licensing and financing to the Monticello racetrack and the ability to provide capital improvements.

Maddy summaryThis bill modifies New York's wildlife hunting regulations to allow crossbow use for certain hunting activities. It removes a previous prohibition banning 12-13 year olds from hunting with crossbows (repealing section 11-0929's specific language) and adds technical specifications for crossbows, including minimum 14-inch arrows, 100-pound draw weight, and safety requirements. The bill affects hunters, particularly youth hunters and crossbow users, by expanding hunting methods for deer and bear during designated seasons. It repeals outdated provisions while establishing new rules for crossbow use under the environmental conservation law.

Increases the penalties for operating a snowmobile while intoxicated, doubles penalties for operators having .18 of one per centum or more by weight of alcohol in their blood, breath, urine, or saliva, and includes other operating while intoxicated convictions in sentencing considerations.

Provides that the disposition of net revenues of regional off-track betting corporations to participating counties may be divided on an annual, bi-annual or quarterly basis as determined by such corporations.

Maddy summaryThis bill prohibits village boards of trustees and mayors from serving as members of the board of assessors. It directly affects New York villages that previously allowed trustees or the mayor to be appointed to the assessors' board under local law. The key change amends village law to explicitly state that "no member of the board of trustees or mayor shall be appointed a member of the board of assessors." This eliminates the ability for village leaders to hold both governance and property tax assessment roles simultaneously. The law applies to all villages operating under the relevant provisions of the village law.