Authorizes the use of an electronic signature by a person granted a power of attorney by a taxpayer with respect to documents submitted to the New York state department of taxation and finance and the New York city department of finance.
Relates to increasing the volunteer firefighters' and ambulance workers' credit; increases the amount of the credit from $200 to $500 for single filers and from $400 to $1,000 for spouses filing jointly.
Establishes a small business tax credit for the employment of disabled persons.
Deems home instruction which is compliant with the provisions of article 65 of the education law and the home instruction requirements prescribed in the commissioner of education's regulations to be substantially equivalent in amount and quality to the instruction given to students of like age and attainments at the public schools of the city or district where the student resides.
Provides for state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property.
Includes fire districts within the definition of "municipal corporation" to include employees of fire districts within the health care and mental hygiene worker bonuses.
Expands health care services provided by telehealth to include services delivered through a facility licensed under article twenty-eight of the public health law that is eligible to be designated or has received a designation as a federally qualified health center, including those facilities that are also licensed under article thirty-one or article thirty-two of the mental hygiene law.
Expands the tax exemption for new farm buildings to include buildings used for on-farm retail sales.
Establishes March 13 as a day of commemoration to be known as "K9 Veterans Day".
Provides for insurance coverage of comprehensive annual medical examinations for firefighters due to their increased risk for cancer and cancer-related diseases.
