Sen. George Borrello

Limits the liability of a farm or "u-pick" operation for injuries incurred while a person was picking and buying agricultural products; expands the limited exemption of a property owner from liability to a property owner who makes their premises available to others for any recreational use and to include owners of underdeveloped and/or land used in agricultural production; enacts the "equine activity safety code act".

Provides that a person is guilty of harassment in the first degree, a class B misdemeanor, when such person strikes, shoves, kicks or otherwise subjects a school employee to physical contact or attempts or threatens to do the same while such school employee is engaged in the performance of such person's duties as a school employee.

Maddy summaryThis bill amends New York State and New York City tax laws to adjust tax rates for small business income. It establishes tiered rates for businesses with "business income base" under $500,000, reducing rates from 6.5% (2026) to 4% (2027) and further to 2.5% (2028) for the base amount, with higher marginal rates for income above $400,000. It defines "small business" as sole proprietors with under $550,000 net income, or entities like LLCs/partnerships/S-corps with under $550,000 for farm businesses or $1.5 million for non-farm businesses. The changes apply to taxable years beginning on or after January 1, 2027, and would affect sole proprietors, small partnerships, LLCs, and S-corporations meeting the income thresholds.

Maddy summaryThis bill allows New York municipalities to establish their own residency restrictions for registered sex offenders, provided these rules are at least as strict as existing state requirements. Local governments must consider community conditions and protect vulnerable populations when creating these rules, but cannot impose less restrictive limits than current state law. The law directly affects municipalities that choose to adopt such restrictions and the registered sex offenders subject to them. It does not change statewide rules but gives local authorities more flexibility within defined boundaries.

Renames the Governor Mario M. Cuomo bridge the Governor Mario M. Cuomo Tappan Zee bridge; directs the commissioner of transportation to provide for the installation and maintenance of adequate signing of the state highway system.

Maddy summaryThis bill provides West Valley Central School District with a $500,000 supplemental grant for the 2024-2025 school year. The grant is specifically intended to assist districts where more than 83% of real property is classified as tax-exempt, addressing financial challenges from reduced taxable property valuation. The funding is paid directly to the district per established schedules in education law, bypassing standard payment restrictions. It targets districts facing significant financial hardship due to high tax-exempt property rates, not general school funding. The bill focuses on direct fiscal support for this specific district during the specified school year.

Relates to enacting the volunteer emergency services mileage reimbursement tax credit; allows an active volunteer firefighter or a volunteer ambulance worker a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by the volunteer firefighter or volunteer ambulance worker who utilizes their personal vehicle in the fulfillment of their emergency response duties.

Maddy summaryThis bill exempts minority depository institutions - defined under federal law as institutions meeting specific criteria from the 1989 Financial Institution Reform Act - from paying the state's corporate franchise tax for ten years, starting from when they begin operations. The exemption applies to all taxes under the relevant tax article for businesses that qualify as minority depository institutions. It takes effect for tax years beginning on or after January 1, 2026. This policy change directly affects qualifying minority-owned financial institutions seeking to establish or expand operations in the state.

Maddy summaryThis bill (S 1556) adjusts New York State personal income tax thresholds to automatically rise with inflation starting in 2026. It requires the state tax commissioner to increase key tax amounts - like income tax brackets, standard deductions, and certain calculation thresholds - each year using the federal Chained Consumer Price Index (C-CPI-U). This change directly affects all New York residents who file personal income tax returns, preventing their tax burden from increasing solely due to inflation. The adjustments will be rounded to the nearest $50 increment and take effect immediately, though the first adjustment applies to the 2026 tax year.

Establishes the crime of failure to retreat when a person who is within twenty-five feet of a police officer or peace officer engaged in the performance of their duties and the police officer or peace officer orders such person to halt or retreat and the person fails to do so immediately; requires the posting of bail.