Requires that alcoholic beverages imported into New York be first delivered to a licensed New York state wholesaler and maintained at a premises or warehouse operated by the wholesaler for a period of twenty-four hours.
Extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county.
Relates to prohibiting the exclusion of coverage for losses or damages caused by exposure to lead-based paint; provides that no insurer licensed or permitted by the superintendent to provide liability coverage to rental property owners shall exclude coverage for losses or damages caused by exposure to lead-based paint.
Requires the consideration of complete street design for certain transportation projects which receive federal or state funding; authorizes the department to compile and make publicly available guidance and reference material related to consideration of complete street design.
Authorizes recoupment by the state or any political subdivision of financial incentives such as awards, loans, grants or tax abatements, awarded businesses for purposes of job training, job creation or retention, or the development of business operations, upon recipient's failure to complete the terms of the incentive.
Maddy summaryS 183 repeals a provision in the public health law that permitted smoking on restaurant and bar patios. This change would require all such outdoor dining areas to be completely smoke-free, eliminating the existing exception. The bill directly affects restaurant and bar owners who must comply with the new rule for patio operations. It is currently pending in the Health committee for further review.
Authorizes cities and towns, except a city with a population of one million or more, to establish community housing funds; authorizes such cities and towns to impose a real estate transfer tax with revenues to be deposited in such funds; makes related provisions.
Repeals provisions related to requiring projects be located in a highly distressed area in order to qualify for certain financial assistance from an industrial development agency.
Relates to the payment of shelter and rent arrears; provides that all shelter arrears payments authorized for applicants to receive an emergency grant to pay for rent, property taxes or mortgage arrears shall be limited to once every year unless the district determines at its discretion that additional shelter arrears payments are necessary based on the individual circumstances.
Maddy summaryThis bill creates tax-advantaged "small business savings accounts" for eligible small businesses. It allows businesses with 25 or fewer full-time employees and under $250,000 annual net income to deduct up to 10% of their prior year's gross profits as contributions. Qualified distributions during economic hardship (defined by GDP declines or disaster declarations) are tax-free if reinvested for job retention/creation, with an 8-year limit on qualifying uses. Non-qualified distributions are taxable, and accounts pledged as loan security lose tax benefits. The law takes effect for tax years beginning after 2025.
