Establishes the crimes of assault on a pregnant woman in the second degree as a class D felony and assault on a pregnant woman in the first degree as a class C felony.
Provides for a credit against personal income tax for volunteer firefighters who complete qualifications to become a training instructor; provides that such credit shall be equal to the sum of five hundred dollars or the total amount of the tax owed by the taxpayer if less than five hundred dollars, whichever is lower.
Relates to a ten-year state takeover of the local share of Medicaid outside of New York city; provides a twenty-year state takeover of fifty percent of the local share of Medicaid in New York city; creates a commission to reform public assistance benefits; expands the state earned income tax credit from thirty percent to forty-five percent of the federal credit amount; offers the option for individuals to receive the state earned income tax credit in monthly installments; expands the child and dependent care tax credit; provides for state assumption of the growth in property taxes for school districts and local governments that remain under the real property tax cap; creates a real property tax redesign team required to produce recurring savings; subjects New York city to the property tax cap.
Exempts receipts from the services provided by a farrier in shoeing a horse including reasonable fees for travel and shoeing a horse in a remote location on a farm.
Relates to establishing the born alive abortion survivors' protection act.
Exempts from sales and use taxes certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor.
Establishes a presumption of shared parenting of minor children in matrimonial and family court proceedings.
Requires state agencies, public authorities and public benefit corporations to provide annual reports including information on outstanding total debt for each entity, total annual debt service for each entity, annual debt issuance for each entity, and annual debt to be retired for each entity.
Establishes the New York first--shop local program to provide immediate assistance to small businesses impacted by the COVID-19 outbreak; defines terms; provides that such program shall identify eligible applicants and projects that promote local products and services by providing marketing and business assistance services; makes related provisions.
Authorizes a personal income tax deduction for expenses paid during the taxable year by a qualified taxpayer attributable to the cost of residential heating, including, but not limited to amounts paid for fuel oil, coal, wood, propane, natural gas, electricity, steam, kerosene and any other fuel used to heat such taxpayer's primary residence.
