Asm. Karl Brabenec

Extends the period during which the empire state digital gaming tax credit may be claimed to 01/01/2032; amends the eligibility criteria for game development companies by changing the yearly timeframe structure, lowering the dollar threshold per production, and removing the in-state cost incurred threshold to accurately fit current digital gaming industry models; allows unused credits to be rolled over to the following tax year.

Includes intentionally selecting a victim based on certain actual or perceived traits in the crime of murder in the first degree; provides that sentence for commission of certain provisions of murder in the first degree is death or life without parole.

Maddy summaryThis bill creates a $10,000 tax deduction for adoptive parents who legally adopt a child with special needs. It directly affects taxpayers who become the legal parents of a child under 21 with a significant physical, mental, or emotional condition that, per the Office of Children and Family Services, creates a major obstacle to adoption. The deduction can be applied each year the taxpayer maintains legal parenthood of the child. The policy change applies to taxable years starting January 1, 2025.

Maddy summaryThis bill authorizes New York to create a special license plate displaying "Fire Police" for eligible individuals. It allows current fire police members or their spouses to request this plate upon application, providing proof of membership. The plate would be issued like a standard plate, requiring payment of the regular registration fee plus a one-time $10 service charge. The state must ensure the fees collected cover the costs of designing and manufacturing these plates before issuing them.

Provides for the reimbursement of the ticket price of unused one-way, round trip or multi-trip tickets purchased for use on the Long Island Rail Road or the Metro-North Commuter Railroad Company if returned within one year.

Maddy summaryMelinda's Law protects non-abusive parents who report domestic violence from losing custody of their children. It requires courts to consider whether a parent reported abuse before removing children, treating them as "not at fault" if they reported it and are not neglectful. The law prevents abusers from threatening to have children taken away as leverage to control the non-abusive parent. It applies to cases where domestic violence - defined to include emotional, psychological, or physical abuse - has occurred, with specific court procedures to verify reports. This directly affects parents in domestic violence situations seeking to report abuse without fear of child removal.

Establishes the crimes of unlawful dissemination or publication of intimate images in the first, second, and third degree; defines terms and clarifies application of provisions relating to such crimes; extends the statute of limitations for such crimes; repeals provisions relating thereto.

Maddy summaryThis bill expands property tax exemptions for disabled veterans by removing the requirement that they must have served during a "period of war." It directly affects veterans with a 60% or higher service-connected disability rating from the U.S. Department of Veterans Affairs, regardless of when they served. The key mechanism amends the legal definition of "veteran" to include these individuals without needing proof of wartime service. This change ensures eligible disabled veterans qualify for the tax break based solely on their disability rating and honorable service, effective for property tax assessments starting August 30, 2008.

Enacts the "construction insurance transparency act" to require insurers providing coverage for liability under the scaffold law to report, on an annual basis, to the superintendent of financial services relating to its finances and claims paid thereunder.

Increases foundation aid for school districts that meet five variables impacting academic success: free or reduced lunch, English language learners, wealth ratio, enrollment, special education, and being located in a high wealth ratio county.