Asm. Karl Brabenec

Maddy summaryThis bill authorizes the direct shipment of liquor, cider, mead, and braggot across state lines into New York, expanding on existing rules that already allow wine to be shipped directly to consumers. To participate, out-of-state distilleries must obtain a specific license from the state authority, pay an annual fee, and agree to ship no more than thirty-six cases per year to residents who are at least twenty-one years old. The legislation requires strict safety measures, including age verification at delivery, clear labeling on shipping containers, and the maintenance of detailed records for tax and audit purposes. Additionally, the bill establishes that these sales are subject to New York state and local taxes, ensuring that revenue is collected at the point of delivery.

Increases the applicable percentage of the child tax credit allowed in the empire state child tax credit from thirty-three percent to forty-five percent; prescribes how such payment or refund should be made based on amount.

Maddy summaryThis bill exempts New York state residents who are veterans and at least 85 years old from paying state income tax. It applies to all taxable years starting on or after January 1, 2025, regardless of whether that income is already taxed by the federal government. The law specifically targets elderly veterans to provide them with financial relief, affecting only those who meet both the age and veteran status requirements.

Includes retirement plans in the exemption for pensions and annuities for certain persons; increases such exemption to one hundred thousand dollars as adjusted by the consumer price index annually.

Maddy summaryThis bill allows local governments to offer a full real property tax exemption for the primary homes of veterans with a 100 percent service-connected disability. To qualify, the veteran must have been honorably discharged, be rated as permanently and totally disabled by the Department of Veterans Affairs, and be considered individually unemployable. The exemption also extends to LGBT veterans who meet the same disability and discharge criteria. If passed, the law would apply to property tax assessments starting on or after January 2, 2024.

Maddy summaryThis bill allows Congregation RSK to receive a retroactive exemption from real property taxes for the 2021-2022 tax period. It authorizes the town assessor to review the congregation's application as if it had been filed on time, provided the organization would have qualified under existing laws. If approved by the Town Board, the congregation could receive a refund of any taxes already paid and have related penalties or liens removed. The legislation applies specifically to the property located at 68 Highview Road in Monsey, Rockland County.

Exempts certain parcels of land containing the Smith Opera House from licensing restrictions prohibiting manufacturers, wholesalers and retailers of alcoholic beverages from sharing an interest in a licensed premises.

Maddy summaryThis bill authorizes the village of Greenwood Lake to impose a new tax on hotel and motel stays within its boundaries. The tax would apply to overnight lodging facilities, including bed and breakfasts, but excludes permanent residents who stay for at least ninety consecutive days. Under the proposed rules, the tax rate cannot exceed five percent of the daily room rental, and the village would collect the funds into its general treasury for any lawful purpose. The legislation also outlines how the tax can be enforced, including provisions for owners to collect it from guests, and specifies that the law will automatically expire three years after it takes effect.

Requires child protective services to orally and in writing disclose certain information to parents and caretakers who are the subject of a child protective services investigation; requires such oral and written disclosure to contain certain information regarding the rights of the person under investigation.

Maddy summaryThis bill updates the rules for handling abandoned vehicles by raising the monetary threshold for immediate seizure and ownership transfer to local authorities from one thousand dollars to three thousand dollars. The change applies specifically to vehicles without license plates that are valued at three thousand dollars or less based on their wholesale worth and current condition. Under the new provisions, local governments can immediately take title to these vehicles without needing to go through a longer process, provided the cars are not being sold as junk, dismantled for parts, or destroyed. The legislation also clarifies that this immediate transfer of ownership does not apply if the vehicle is intended for salvage or other non-operational disposal.