Sen. George Borrello

Maddy summaryThis bill creates a $1,000 supplemental payment for New York taxpayers who claim a newborn baby as a dependent on their federal tax return. It directly affects parents or guardians with newborns not previously claimed as dependents, providing the payment for each qualifying child starting in tax year 2026. The payment is issued automatically by the state tax commissioner and treated as an overpayment if it exceeds the taxpayer's state tax bill. The credit applies to newborns born in the current or prior tax year, with payments beginning April 1, 2026.

Maddy summaryS 3471 creates tax credits for New York employers who provide or sponsor on-site or nearby child care facilities. It offers a 10% credit (up to $10,000) on eligible operating costs and a 20% credit (up to $20,000) for qualified facility construction or improvements. The bill requires facilities to be licensed, serve primarily employees' children (excluding households earning over $200,000 annually), and comply with specific reporting rules. These credits apply to business franchise, personal income, and insurance franchise taxes under New York law.

Repeals congestion pricing (Part A); directs the metropolitan transportation authority to contract with a certified public accounting firm for the provision of an independent, comprehensive, forensic audit of the authority (Part B).

Creates a volunteer firefighter scholarship program and a volunteer firefighter scholarship fund; rewards volunteer firefighters who respond to twenty-five percent of emergency calls for eight years with a student loan award equal to four times the SUNY tuition rate; makes an appropriation therefor.

Exempts farmers from commercial driver's license (CDL) requirements when operating a covered farm vehicle within one hundred fifty miles of such farmer's farm.

Relates to the length of time of a state disaster emergency declaration; requires the governor to transmit a weekly report to the legislature during a state disaster emergency; relates to the communication between the governor and parties affected by a suspension of laws during a state disaster emergency.

Extends eligibility for the agricultural property tax credit to farmers having a leasehold interest of not fewer than five continuous years in qualified agricultural property.

Authorizes local governments to opt out of mandates and benchmarks arising under the climate leadership and community protection act and associated universal electrification requirements by filing a resolution with the department of environmental conservation.

Allows a tax exemption for taxpayers in the amount of the purchase price of a fire extinguisher, fire alarm, heat alarm or carbon monoxide alarm purchased for residential use during the month of October.

Prohibits statewide elected officers and certain appointed officers from receiving compensation for any book or other published work written during the course of their term of service.