Relates to fees associated with agreements between municipalities and fiber optic utility companies.
Creates the empire state digital gaming media production credit for a taxpayer which is a digital gaming media production entity engaged in qualified digital gaming media production, or who is a sole proprietor of or a member of a partnership, which is a digital gaming media production entity engaged in qualified digital gaming media production; creates the empire state digital gaming diversity job training development fund; requires the empire state development corporation to file a biannual report with the director of the division of the budget and the chairpersons of the assembly ways and means committee and the senate finance committee; makes related provisions.
Provides that a capital tax levy shall not be included within the definition of "tax levy limit"; defines "capital local expenditures" and "capital tax levy".
Establishes the Charles L. Reason fellowship for the purpose of increasing faculty diversity in higher education.
Establishes a toll free confidential hotline for complainants of workplace sexual harassment to be administered by the division of human rights; makes related provisions.
Provides an exemption for the sale and installation of residential and commercial geothermal heat pump systems equipment.
Provides that the tax on cigars shall be at the rate of seventy-five percent of the wholesale price or fifty cents, whichever is less, and is intended to be imposed only once upon the sale of any premium cigars; defines "premium cigar".
Relates to motions to vacate judgment; authorizes filing motions to vacate judgment due to a change in law; authorizes motions to vacate judgment to be filed at any time after entry of a judgment obtained at trial or by plea; relates to the requirements of discovery.
Relates to payments in lieu of taxes.
