This bill requires the state tax commissioner to publish an annual report on brownfields redevelopment tax credits by June 30th each year. The report will list the names of entities claiming these credits, the specific amounts of tax benefits received, and details about the projects funded, such as construction jobs, wage rates, and the number of minority and women-owned businesses involved. By making this information public, the legislation aims to increase transparency regarding how the state's tax incentives for cleaning up contaminated sites are being utilized. The requirement for this report applies to all taxpayers who claimed the credit in the previous calendar year.
This bill removes sales tax from admission fees for comedy shows, including both scripted and unscripted stand-up performances. It applies to theaters, opera houses, and other venues hosting live comedy acts, as well as cabarets and similar establishments that charge a separate fee for comedic entertainment. The exemption covers both traditional dramatic venues and places that serve food or merchandise alongside comedy performances, provided the admission charge is distinct from food or merchandise sales. The changes will take effect at the start of the next sales tax quarter after the law is enacted, with a minimum 60-day waiting period.
This bill limits annual changes to property tax class rates in Haverstraw, New York, for 2026-2027. It prohibits any single property tax class from increasing its tax base proportion by more than 1% compared to the previous year's adjusted rate. The town must first pass a local law approving this limit, and if calculations would exceed the 1% threshold, the town's governing body must adjust class proportions to maintain a total of 100%. This directly affects Haverstraw property owners whose tax classifications might otherwise shift significantly year-to-year.
Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.
This bill expands property tax exemptions for veterans living together in the same household. It adds up to a 7.5% exemption (capped at $6,000) for non-combat veterans sharing a home, and up to a 5% exemption (capped at $4,000) for veterans who served in combat zones. Local governments must adopt these provisions through public hearings and local ordinances to implement the additional tax breaks. The changes directly affect qualifying veterans living with other veterans and require local jurisdictions to formally approve the exemptions.
Gives state income tax credit to volunteer firefighters and members of a volunteer ambulance corps in good standing up to $2500; must be in good standing for a minimum of five years and maintain continued eligibility.
Relates to the taxation of vapor products; provides for the licensing of vapor products distributors; imposes certain tax return filing requirements on vapor products distributors; provides for enforcement powers.
This bill authorizes the Chenango Forks Central School District to establish an insurance reserve fund to help cover specific insurance claims and legal judgments. The legislation amends state law to allow this district, along with several other named school districts, to set aside money for losses related to risks they are required to insure, such as liability claims. It clarifies that funds from this reserve cannot be used for losses already covered by other existing reserve funds or for specific excluded risks listed in state insurance laws. By taking effect immediately, the bill provides a direct mechanism for the district to manage financial risks associated with insurance without needing further legislative approval for this specific purpose.
This bill amends the "County of Westchester Public Works Investment Act" to officially include the replacement of five specific bridges as eligible projects for funding. The legislation directly affects the Westchester County Department of Public Works by adding these bridge replacements to the list of authorized construction and repair activities. The five bridges targeted for replacement are the Anita Lane, Ward Avenue, Halstead Avenue, Oakland Beach Avenue, and Playland Parkway bridges, all located in Mamaroneck or Rye. By making these projects eligible, the bill allows the county to utilize existing public works funds to repair or rebuild these structures without needing separate legislative approval for each one.
This bill allows the Vestal Central School District to establish an insurance reserve fund to help cover specific insurance claims and legal judgments. The legislation amends state law to explicitly include this school district alongside other existing districts that are permitted to create such funds. Under the new rules, the district can use money from the reserve to pay for losses related to risks where insurance is required, provided it does not already have a separate reserve for those same risks. The bill takes effect immediately upon passage, giving the school board the authority to set up the fund and begin managing it according to state guidelines.